[COLOR=#008080][I]vertically[/I][/COLOR]
ActiveSheet.Range("B3").Resize(3, 1).Value = WorksheetFunction.Transpose(Array("Jan", "Feb", "Mar"))
[COLOR=#008080][I]horizontally[/I][/COLOR]
ActiveSheet.Range("B3").Resize(1, 3).Value = Array("Jan", "Feb", "Mar")