One way using the Protect Sheet Method:-
Select all cells by press Cntrl+A>>Do Right Click>>Format
Cells>>Protection>>Uncheck the Locked Check Box and give ok.
Now select D2
10>> Do Right Click>>Format Cells>>Protection>>Check
the Locked Check Box and give ok.
Press Alt+T+P+P to get the Protect Sheet Dialog Box. Under the “Allow
all users of this worksheet to:” UNCHECK the Select Locked Cells. In
“Password to Unprotect Sheet:” provide your desired password and give
ok. Again you need to type the same password for confirmation and
give Ok.
Now the user’s can able to access the cells which don’t have the lock
that is, here users can’t able to go or select D2
10 cells.
But the movement of the cursor around the worksheet using the keyboard
arrow keys is a BIG DRAWBACK.
Using the Protect Sheet method this is the only way to block users
from viewing or accessing your desired cells.
Changing the Font color to Background color and Cell Format Type to
Custom will also fail if the users have the access to those cells,
since the users can copy and paste the data to some other unlocked
cell of the same worksheet or other Worksheets and view it.
This is not the fair method to use, but I just want to let you know
this can be done using the above method.