Can't think of how you would change the format of the headings in this
way, but if you were desperate you could try the following.

If you are trying to flip an array of data (such as a matrix), you can
rotate it using the =TRANSPOSE(array_ref) function, subject to the
following constratints.

1. If the original array has dimensions of i by j, you would enter this
formula into an area j by i.
2. You must enter the formula as an array formula (by pressing
Ctrl+Shift+Enter)

Hope this helps,

Stuart

Hi Greg,

Copy your data.
Select a location and Paste Special, check Transpose.