JohnK, In theory, it's not so hard. In practice, though, you mention that your data set is long. I suspect that "Firm" is not really as simple as A, B, and C, but takes on many more complex values that don't easily translate into unique variable names. For example, if your data contained both of these Firms: George Washington Carver High School North George Washington Carver High School South I doubt that you could come up with a good way to assign what the new variable names would be. If you were willing to come up with a modified solution, it might look look like this. Instead of variable names like A1, A2, B1, B2, use names like Sales0001_1, Sales0001_2, Sales0002_1, Sales0002_2, etc. The first 4 digits of the new variables indicate which Firm it is, and you would need a separate method to translate from the arbitrary firm number to the firm name. (This would not be difficult using a format.) Does this sound like an acceptable solution?
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