To automatically define Names according to the labels in the top row's cells and in the left column cell's:
1. Select any cell in the data area and select the Current Region by pressing Ctrl+Shift+* (in Excel 2003, press this or Ctrl+A).
2. Press Ctrl+Shift+F3.
OR
From the Insert menu, select Name and then Create.
3. Select the Top row and Left column options, and then click OK.
Each row and column range now defines its own range Name,
for example: the range address for the defined Name January_2004 is $B$2:$B$11, and the range address for the defined Name Income is $B$2:$E$2.
Screenshot // Automatically Defining Names for Ranges in Lists
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