use Math::Matrix;
 use Data::Dumper;

 my @arr1 = qw( A   B   C );
 my @arr2 = qw(foo bar qux);
 my @arr3 =   (1,   2,  3 );

 $a = new Math::Matrix( \@arr1,\@arr2,\@arr3);
 $all = $a->transpose($a);
 print STDERR Dumper($all);

 __OUTPUT__
$VAR1 = bless( [ ['A','foo',1],
                 ['B','bar',2], 
                 ['C','qux',3]],
                 'Math::Matrix' );