with 2003, at least, I do not believe it is possible
you can make a phoney row lable by using ROW() in each cell in column a and
hiding the row and column headers tools-options-view-deselect row and column
headers

"PatCos" wrote:

I have a large spreadsheet with lots of text in the cells. I have the cell
contents aligned to the top of the cells, but the row numbers are on the
bottom. How do I move the row numbers to align them to the tops of the cells?