Move your columns over by inserting a column before column A.
Select column A, Insert menu, insert column

in cell A2 place the following formula
=ROW()-1
then fill down using the fill handle
http://www.mvps.org/dmcritchie/excel/fillhand.htm

Advantage of using a formula is that you can sort your data and
still have the correct number on the row. The disadvantage for you
in doing any of this is that the number you would see on a printed page
is not the actual row number.
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HTH,
David McRitchie, Microsoft MVP - Excel [site changed Nov. 2001]
My Excel Pages: http://www.mvps.org/dmcritchie/excel/excel.htm
Search Page: http://www.mvps.org/dmcritchie/excel/search.htm

"mtn_leisure" wrote in message ...
I need to enter the column headers on the top line, but I do NOT need them to
occupy the "Row 1" numbered position. How do I use the top line for headers
and start the numbers for rows on the second row, starting at #1 on row 2?
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mtn_leisure