One way:

Put in A1:

=OFFSET($B$4,,ROWS($A$1:A1)-1)+2

Copy down
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Rgds
Max
xl 97
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GMT+8, 1° 22' N 103° 45' E
xdemechanik <atyahoo<dotcom
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FGM wrote in message
...
How do I increment columns into rows in a formula. A1 = b4 + 2, A2 = C4 +
2,
A3 = D4 + 2 etc.
Excel XP