If it is only values that you require any they do not need to be
updated, copy the values and then paste special values and choose
transpose,

If the values need to be updated you would have to look at the offseft
function and using column() and row() as the values for row and column
this would swap the values

=OFFSET($A$1,COLUMN()-4,ROW()-12)

If the transposed data was to start in the cell D12 something like the
above would work. Just copy the formula to the other cells in you new
area

Regards

Dav


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