Yesterday I had to deal with a data file that looked a little like this only it spread out across 455 columns and was frankly useless. Sometimes they have achieved this by putting the data into a pivot table but then have pasted the table as values and removed all links to the underlying data. Usually they think they are helping and have probably started with a nice flat list then spent ages formatting it so the data spreads out across the columns. I often find myself struggling to deal with data that has been rendered almost unusable by the data provider who has converted it to a cross tab format.