Go to Tools > Options, select the View tab and un-check Row & Column headers. Enter your custome row and columns headers across row 1 and down column A. Then put the cursor in cell B2 and select Window > Freeze Panes. That's about as close to custom headers as you're going to get.
-Ben O.
Turn off the displayed header and row numbers.
Tools-Options... "Row and column headers" un-check.
To turn off the printed column and row headers:
File-Page Setup-Sheet "Row and column headings" un-check.
With lables you can create any row or column headers you want, if you turn off the default headers! JSW