If I interpret your question correctly, you do not have multiple prices for
the same item in the same day? If so, then create a pivot table and place the
Dates as column labels, Item name as row labels and the Price as the data and
it is all down for you without a macro.

To create a pivot table, select the data including the column headers.

In pre xl 2007 versions:-
Select menu item Data-Pivot table .... and follow the instructions in the
dialog boxes.
Drag the headers to the appropriate places in the table.

In xl 2007 version:-
Select Insert tab-pivot table then as above.

--
Regards,

OssieMac


" wrote:

Hi Excel Gurus,

This may sound simple, but am very new to Excel programming.....Please
assist

I have Date values in column A, Item name in column B, Price in column
C of sheet 1, In sheet
2 I have date values as Row Headers, Item Names in Column A1 to A
400..

..I have some 400 Items and the price of each item would vary every
day, so we enter manually the price of each item on a particular day,
in sheet 1, all i need is to have the same data present in Sheet 1 to
sheet 2 but in a different format.... like Dates in rows
B2...D2..C2... items from A2...A 400.... Please assist......

thank you all for your support in advance,
Regards,
kumar