From Excel 2003 Help............
Convert existing row and column labels to names
Select the range you want to name, including the row or column labels.
On the Insert menu, point to Name, and then click Create.
In the Create names in box, designate the location that contains the labels by
selecting the Top row, Left column, Bottom row, or Right column check box.
Note A name created by using this procedure refers only to the cells that
contain values and does not include the existing row and column labels.
Specifying labels When you select cells in labeled ranges to create formulas,
Microsoft Excel can insert the labels in place of the cell references in your
formulas. Using labels can make it easier to see how a formula is constructed.
You can use the Label Ranges dialog box (Insert menu, Name submenu, Label
command) to specify the ranges that contain column and row labels on your
worksheet.
Gord Dibben MS Excel MVP
