Once you sort out the file location issue and you can import the data you will find that SAS assigns each column to a character variable because of the second row. At that point you can create a process to set up the variable labels in a new table using just the second row, and another table to contain the transformed numerical values (firstobs=2), then append the two. Or you might find it easier to create a tab delimited output file from Excel, upload it to Unix and read it twice, once for the first 2 rows to get variable labels and then a second time to import the values. If all your data is numeric the easiest way to apply the labels to variable names is to create a table from the first 2 rows, then transpose it, keeping Col1 which you rename _LABEL_, adding a dummy numerical value in a data or SQL step, and then transposing back. Richard
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