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Excel Help !

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Im having a nightmare trying to create a column of formulas from a row of data. i.e. I can create the first formula in the column which is like this - Sheet1!B40, but I cannot replicate this downwards, I want the one below to read Sheet1!C40, Sheet1!D40 etc.
I have $ the 40 to fix it at 40 but cannot get the letter to ascend it stays as B40 in all the formulas if I drag it downwards.
I can copy and transpose the data but I need the location of the data so it changes when I alter the data values.

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