I got this form the help in Excel 2000

Hope this helps.

Transpose rows 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.

Select the cells that you want to switch.
Click Copy .
Select the upper-left cell of the paste area. The paste area must be outside the copy area.
Click the arrow to the right of Paste and then click Transpose.