From the Help section of Excel:
Switch rows of cells to columns or columns to rows
Data from the top row of the copy area appears in the left column of the paste area, and data from the left column appears in the top row.
1. Select the cells that you want to switch.
2. Click 'Edit' and then click 'Copy'.
3. Select the upper-left hand cell of the 'paste area' (the 'paste area' must be outside of the 'copy area').
4. On the 'Edit' menu, click 'Paste Special'.
5. Select the 'Transpose' check box and then click 'Ok'.
Hope this helps.
Dennis Leslie