I am using Office 2003 on Windows XP.

I am designing a form in a spreadsheet. Some users will print this form and
fill it in manually, others will fill it in on-line and e-mail it.

In a couple cells I want text to read "For Finance Use Only" centered and in
the background so that when on-line users e-mail the form, Finance employees
can type over the text in the "For Finance Use Only" cells. For those
printing the form, the "For Finance Use Only" text must print lightly.

I nearly perfected it using a text box that is "sent to back" with light
gray text and sheet protection turned on. But, when you type over it, the
typed text appears washed out by the text in the text box underneath. Does
anyone have any other ideas for this concept that may work better?

Thanks much in advance.