|Paste Special...Transpose is only for transposing data as shown here:|
A B C
1 One Two Three
Select A1 (or any cell)
Paste Special...Transpose can also be used to transpose Rows of data in Columns of data.
In other words, Paste Special...Transpose has nothing to do with Row or Column headers.
Excel will allow you change the Column letters to numbers, but it will not allow you to change the Row numbers to letters.
Use Tools...Options...General Tab, check R1C1 Reference Style to get Column Numbers instead of Letters.
If you really want Row letters and Column numbers, the only suggestion I can offer is to use Tools...Options...View and uncheck the Row & Column Headers options. This will hide the Row and Column headers in your sheet. You can then insert your own letters and numbers in Column A and Row 1.
Obviously, Excel is not going to honor your Row and Column headers, so if you use Column A and Row 1 for your headers, all formulas are still going to refer to the original Excel cell.
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