Try this...
Michael,
Not sure you can type in numbers upside down if they are entered in a cell. But, you can create text with the WordArt function in Excel. Go to the above menu and select Insert, Picture, WordArt, which will open the WordArt Gallery box. Select a style, font type, and size that you want. When done it will place that text on your spreadsheet. You can then manipulate it anyway you want (i.e. turn it upside down). Once you've got the right sze and everything then make enough copies to place as yard markers. Edit to get the correct number for each marker and you're done.
Let me know how it works out.
Don
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