Hola People! It’s not uncommon to find double headers in data dumps from accounting applications. I’m not sure how do you currently deal with this but it certainly makes for pretty decent Power Query Challenge. Let’s go!   Here is some Data with Double Headers! Note the all headers in 2 rows may or may not exist. Some cells could even be merged (Date columns are merged under Order) For now I am assuming that the number of headers rows don’t change i.e. 2   The Ideal Output I need a single header which is concatenation of both headers rows. The ideal output should look like this..   Confession! I have a feeling that this problem is simple enough that it doesn’t wrangle through a lot of M Code. But I haven’t been able to solve it in a clean way! I am hoping that some of you might..   Rules Just one! Solve it using Power Query and paste your M code in the comments.