are you sure you looked at correct article:: http://www.contextures.com/xlcomments03.html#CopyToSheet
If it doesn't do what you want then indicate what you really wanted
or want to change. Perhaps you want also the label at the top of
the column that the cell is in and the label to the left of the row that
the cell is in as well. (untested)
.Cells(i, 5).Value = mycell.offset(-mycell.row+1).Value .Cells(i, 5).Value = mycell.offset(-mycell.column+1).Value"Mohammad"