Crysal report field interchangeing

hello..
i want to make a report than is able to interchange there field name and
values each other according to given parameter..

like ....
  First Name  Last Name  Phone
  sameer  jay  144
  joy  any    121  

above format is fixed on crystal report.
after passing parameter i have to able to change filed name but not value of field..
  Last Name   First Name         Phone
  jay      sameer  144
  any  joy  121    
please help me ...i am working on a project and there are client want to change there report field format as they want...  

thanks.