if you want to make it the formulas (not just the values), you could do something tricky like this:
(you have 1 to 100 entered in A1 to A100)
select the entire column B (click on the header), then format > cells > on number tab select the category 'text'
now type in =a100 in B1, and =a99 in B2 (it's text so it won't become a formula..yet)
now select B1 and B2, and autofill down to B100 (you'll have =A100 down to =A1) [fyi: to autofill, just double click the small black square in the lower right hand corner of the selection]
now select column B again, and under the menu option DATA, do 'text to columns', and just hit the finish button!
they turn to formulas and you have =a100 down to =a1
(works on excel 2002 here at least
