AFAIK it's impossible. You can't rotate images in crystal report.
But you can Rotate the text in Crystal reports
Crystal Reports : Rotating Text[
^]
So you have to rotate images externally, save them and then get those images in crystal reports.
For your information
C# Tutorial - Image Editing: Rotate[
^]
But I'll try myself an experiment regarding this & will let you know. Cheers.