Sub Test()
Dim Rng As Range
Dim c As Range
Dim x As Integer
Set Rng = Selection.SpecialCells(xlCellTypeConstants, 2)
For Each c In Rng
x = InStr(1, c.Value, "#")
If x > 0 Then
c.Characters(Start:=x, Length:=1).Font.Superscript = True
End If
Next c
End Sub