Following on from Paul's suggestion, you can also choose not to display
the letters and numbers - click Tools | Options | View (tab) and
uncheck Row & Column headers then OK. You can use a grey background and
Bold for Row 1, so that it will *look* like your column headings have
changed. You will still need to refer to cells as A2, A3 etc in any
formulae.

Hope this helps.

Pete