Tom Ferguson at [EMAIL PROTECTED] wrote:

> I want the first row to go to to column 1, second row to go to column 2,
> third row to go to column 3, fourth row to go to column 4, and a new record
> is created.

Select the data, Copy, Paste Special:Transpose.

W

                  Byte Services Pty Ltd
               http://www.byteserve.com.au/
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