Say your list was in A1:A10. In B1 put this and fill down:

=OFFSET($A$1,COUNTA($A$1:$A$10)-COUNTA($A$1:A1),)

or

=OFFSET($A$1,COUNTA($A$1:$A$10)-ROW(),)

HTH
Jason
Atlanta, GA

-----Original Message-----
I want to turn a long column of numbers upsidedown so
that the last entries
become the first vice versa.
.