This is not directly possible unless you use a SAS Macro Program. Your other alternative is to use BY group processing in PROC REPORT and then to use #BYVAR/#BYVAL in the Title statement for Proc Report -- I know this isn't in the spanning header -- but it may be close to what you want. There's an example of a small SAS macro program with variable information in the spanning header program below. The PROC REPORT isn't very complicated...but it does show overridding the value of a header. You could make the macro logic as complicated as it needed to be.