Need to import Excel files with 2 rows of column headings into Microsoft Access

I'm just getting into Microsoft Access and I need help trying to make sense of data, so sorry for any dumb questions. My problem is this: I have an excel spreadsheet with 2 rows of column headings: one row is the year and the other row lists esimated values and error % (RSE) (see the attached example). My ultimate goal is to import this information into ArcGIS and map but I need to put it into Access and convert to dbf table first. I have about 30 other Excel files with the exact same data but for different areas and they need to be combined. It is confusing to look. I feel like I should reverse Column A values with the column headings, and make column A values the headings. Any help is very much appreciated!