Jon and David are right, as far as regular Excel is concerned.......but if
you really NEED to do it, you can build a helper column A on another sheet
with the taller rows, and Copy > Ctrl-Shift-Edit > PastePictureLink it to
your first sheet, overlaying the regular column A cells (turn their
background white to eliminate the gridlines). Any changes in the helper
cells will be reflected to the new location. It's some hassle, and may not
be worthn the effore, but it "is" possible.
Vaya con Dios,
Chuck, CABGx3