Thanks Max, This was very helpful.
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Marcus


"Max" wrote:

Easy to adapt

If the source data earlier is in Sheet1, in A2:B2 down

Then in another sheet in the same book, say in Sheet2,
you could place this in any starting cell, say in B2:
=OFFSET(Sheet1!$A$2,INT((COLUMNS($A:A)-1)/2),MOD(COLUMNS($A:A)-1,2))
Copy B2 across as required

The only change required is to the source anchor cell, ie: Sheet1!$A$2

And if its to Sheet1 in Book2.xls
(this Book.xls must be open simultaneously)
then the expression in the start cell would look like:
=OFFSET([Book2]Sheet1!$A$2,INT((COLUMNS($A:A)-1)/2),MOD(COLUMNS($A:A)-1,2))
--
Max
Singapore
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"Pittman" wrote:
Thanks Max that solved the problem. I am transposing this data from one file
to another how do I copy and paste this data and formula to a different file?
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Marcus