Is this even a Perl-ish question?
If so, where's your code
In other words, what have you tried?
What documentation have you read?

Some other replies raise these and other questions. In their totality, they add up to a suggestion that you read How do I post a question effectively?

BTW, on the suspicion that you're using M$, the ever-so-nice people at Microsoft offer this, about using something called the "transpose button" to rearrange rows as columns and vice versa, in Excel 2003's local help:

Copy the data in one or more columns or rows.
Before you paste the copied data, right-click your first destination cell (the first cell of the row or column into which you want to paste your data), and then click Paste Special.
In the Paste Special dialog box, select Transpose, and then click OK.
You'll find the Transpose check box in the lower-right corner of the dialog box:

The search phrase for the above, BTW, is -- oddly enough -- "Convert columns to rows, or rows to columns" (though, /me wonders about the "or" as I fail to see how to do one without also doing the other :-{}