Microsoft Excel cannot determine which row in your list or selection contains column labels, which are required for this ...

Office for Mac 2008

Microsoft Excel cannot determine which row in your list or selection contains column labels, which are required for this command.• If you want the first row of the selection or list used as labels and not as data, click OK. 
• If you selected a subset of cells in error, select a single cell, and try the command again.
• To create column labels, click Cancel, and enter a text label at the top of each column of data.

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