Same approach but "a little shorter":
=SUBSTITUTE(ADDRESS(1,COLUMN(),4),"1","")
Micky


"Gary''s Student" wrote:

In A1:

=SUBSTITUTE((LEFT(ADDRESS(1,COLUMN()),3)),"$","") and copy across
--
Gary''s Student - gsnu200909


"Mr. Low" wrote:

Hi,

Happy New Year 2010.

May I know if I can fill A,B, C,.. ZZ across and downwards ?


Thanks

Low