hi,
copy a row. Select a cell where you want to put the column.
edit>paste special>transpose.(towards the bottom of the
paste special form)
the row in now a column.
do that with the other row.
Select the whole set of cells (say it's A1:CV2), Edit/Copy it, then select A3,
Edit/Paste Special and select the Transpose option. Now you can delete rows
1:2.