Sql Server isn't a spreadsheet, it is designed to handle that problem in a different way. In your example you could have 3 columns (row, col, value). EDIT:something like this:set nocount onCreate Table #mySpreadsheetTable (row int ,col int ,value int)goinsert #mySpreadsheetTable (row,col,value)select 1,1,-1 unionselect 1,2,-2 unionselect 1,3,-3 unionselect 1,4,-4 unionselect 2,1,-5 unionselect 2,2,-6 unionselect 2,3,-7 unionselect 2,4,-8 unionselect 3,1,-9 unionselect 3,2,-10 unionselect 3,3,-11 unionselect 3,4,-12 unionselect 4,1,-13 unionselect 4,2,-14 unionselect 4,3,-15 unionselect 4,4,-16 select value from #mySpreadsheetTable where row = 3and col = 2godrop table #mySpreadsheetTable--output:value ----------- -10
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