In Microsoft Excel 2000, if you apply the Wrap text alignment format to a cell, the text in the cell may move slightly closer to the top of the cell. As a result, text in one cell may not be vertically aligned with text in another cell in the same row.
This problem is more noticeable when the text in the cell is bold, or when
you apply borders to the cell.
NOTE: This problem does not occur in versions of Excel earlier than Excel 97.
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