You can't.

You can use letters or numbers or nothing.

Tools|options|General tab|check/uncheck R1C1 Reference style
or
tools|options|view tab|check/uncheck row and column headers.

But there's nothing stopping you from putting headers in row 1 and then freezing
panes so that row 1 is always visible.

As a user of excel, I expect to see the row and column headers. So I don't see
a problem showing them. And since many people like A1 reference style and
others like R1C1, I (as a developer) let them see what they want.

If you want to try freezing row 1 so that it's always visible:
Select A1 (to make sure it's visible)
select B1
window|freeze panes.

Every row above the activecell will be frozen. And every column to the left of
the activecell will be frozen.



Me wrote:

--

Dave Peterson