Select [Item 1] As Item, [Price 1] As Price, [Units 1] As Units FROM tblYourTable
UNION ALL
Select [Item 2], [Price 2], [Units 2] FROM tblYourTable
UNION ALL
Select [Item 3], [Price 3], [Units 3] FROM tblYourTable;
This is cross posted here
to join columns
vis65: you need to read this, lest you find that further issues you post go unanswered. I will add this to your Acces forum post as well.
Excelguru Help Site - A message to forum cross posters