Highlight the number of cells in Column B, for as many rows as you want to link.
Note the number
Highlight row 1 from where you want the start of the link, to the number of cells you want linked.
The use the transpose function.
IE
If you want to link 50 cells B1:B50.
Highlight A1:AX1
type =transpose(Sheet2!$B1:$B50)
press control + Shift + Enter