Hi Rick,
Agree with Trevor, however lacking a reason as to why you want to do that,
here is some additional information...

If you are trying to get the column titles at the top of the screen
when displayed use window, freeze panes after selecting cell
B1 if you want top only, or B2 if you want to freeze top row and left column.
http://www.mvps.org/dmcritchie/excel/freeze.htm#freeze

or when printed with file, page setup, sheet
rows to repeat at top: $1:$1
http://www.mvps.org/dmcritchie/excel...e.htm#printing

If you are trying to get the row numbers to start at 1 on row 2 you can
use the fill handle to copy this formula down from cell A2:
=ROW()-1
http://www.mvps.org/dmcritchie/excel/fillhand.htm
which will get a report as that might look better, but it might be
somewhat frustrating for the person who updates the worksheet,
since the numbers are not the row number of the data.
---
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