Still doesn't solve the problem.
With this solution, I would STILL have to write the records to an Excel sheet,
then bind the range to the listbox.
In some cases (rare) I may WANT to report on 100,000 records!
In which case I'm doing all of the summaries in VBA arrays without writing to a
sheet. Then only update the Summary sheet.

I'm just looking for a way to display column  headings without writing the data
to a sheet!