No you can't change the Letters to Names.
Use row 1 and enter your titles/names.
Tools>Options>View. Uncheck Row and Column Headers
Select A2 and Window>Freeze Panes.
You could color row 1 gray to look like the column headers if you desire.
Gord Dibben MS Excel MVP
>Hi I am looking to change the name of my column on the worksheet from A, B, C,
>
>To specific names can I do this