Linking Cells

Lets suppose that you have a list of column headings above a table and that you want to repeat the column headings on various rows on your worksheet.

The first column headings in row 2 are just entered as text (as you would normally).
The cells you want linked, in this case a set of column headings is entered as an array formula.
Highlight the cells "B5:E5" and enter the formula "=B2:E2" in the formula bar pressing (Ctrl + Shift + Enter).
You can quickly create an array constant from a linked array by editing the array block and pressing F9.