Нечто подобное должно начать вас; код написан для запуска с PPT, и вам понадобятся некоторые моды для его запуска из Excel:
Dim oSl As Slide
Dim oSh As Shape
Dim oPres As Presentation
Dim x As Long
' for example purposes, we'll do this IN PPT
' and use the current presentation
Set oPres = ActivePresentation
' and we'll work with slide 1
Set oSl = oPres.Slides(1)
' rather than using PPT's own footnotes, I'd simply
' add my own text box ...
Set oSh = oSl.Shapes.AddTextbox(msoTextOrientationHorizontal, 10, 500, 500, 50)
' and work with it ...
With oSh
' add your text:
.TextFrame.TextRange = "1One line of text" & vbCrLf _
& "2Two lines of text, the second a bit longer" & vbCrLf _
& "3New we are three lines of text"
' subscript the first character of each line up to 9
On Error Resume Next ' in case there are fewer lines
For x = 1 To 9
.TextFrame.TextRange.Paragraphs(x).Characters(1, 1).Font.Superscript = True
Next
' and the first two characters of each line past that
For x = 10 To .TextFrame.TextRange.Paragraphs.Count
.TextFrame.TextRange.Paragraphs(x).Characters(1, 2).Font.Superscript = True
Next
End With