You can use paste special to transpose rows and column.

If you copy Dept 1 to Dept 4
then Paste Special with rows and column transpose you get
Dept 1
Dept 2
Dept 3
Dept 4

You can the do a replace on Dept 1 to Dept 4 and replace "Dept " with ""
(nothing)

Salaries a supplies just can be copied

DEPREC can also be transposed.

"Viv" wrote:

I have a spreadsheet similar to this which shows access right for several
depts:

Account Dept 1 Dept 2 Dept 3 Dept 4
Salaries READ READ READ READ
Supplies WRITE READ WRITE WRITE
DEPREC READ READ READ READ

I want to end up with:

Account Dept Access
Salaries 1 READ
Salaries 2 READ
Salaries 3 READ
Salaries 4 READ
Supplies 1 WRITE
Supplies 1 READ
Supplies 1 WRITE
Supplies 1 WRITE

etc....

Any suggestions????? THANKS!!!