The simplest possible case of transposing switches the rows and columns of a matrix. This is where transposing or reshaping a dataset comes in to play. Furthermore, we may need our data to be arranged in a particular format in order to use a specific analysis or procedure. However, data can be recorded or collected in many different arrangements, depending on what is convenient or cost-effective for the data collector. Ideally, datasets are structured so that each row corresponds to one unique subject or object, and each column corresponds to a single variable.