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Leandro unfortunately, you cannot change the font size or style in a drop-down list created using data validation.
You can style the text in a combo box, however you can use an Activex control combo box by changing the properties 'Font' and 'Listfillrange' you will achieve the desired.
I was posting a reply when updated... no zoom I find difficult. Unless you use a combobox
– Evert
I forgot to add excuse, how would it be with combobox?
– Leandro Felipe Moreira
Zoom - http://www.contextures.com/xlDataVal08.html#Larger Combobox, something like this:
With Worksheets("Sheet1").OLEObjects("ComboBox1")
 .Object.Font.Size = 16
End With
– Evert
Here is a complete template: http://www.contextures.com/xlDataVal10.html
– Evert