They do. But if you enter a value preceded by an apostrophe, the apostrophe
will not be entered into the cell, even if it does show in the formula bar.
You can easily test that by using the LEN() function.
If you do need the apostrophe as part of the text, you'll have to enter two
apostrophes.

--
Regards,

Niek Otten
Microsoft MVP - Excel

"Eugene" wrote in message
...
Is it any way to find out that the first cell's character
is an apostrophe? Looks like no Value neither Formula
return it.