Macro for copying column data into row

Hello,

I am new to Macros and need an urgent help regarding the same.
my requirement is first to calulate the number of records present in the sheet and then based on this copy an entire column and paste it to a row present in another sheet.

Just to make it more clear, say i have two sheets "data" and "average". now i want to first calculate the number of records present in the sheet "data". say it is 100. now copy all the 99 records present in the column L (excluding the headrer row from L2 to L100). and now paste all these records in a row present in the "average" sheet (C6 to CW6)

please help me out in this. its really urgent!!!!!!!!!!!!!!

thanks for your help in advance.