I don't think you can move them to other sides of the screen, but if you totally want to remove them from view, then go to Tools|Options and select hthe View tab, then uncheck Sheet Tabs in the bottom section.
I have a co-worker who came to me asking how to do it. She swore she accidently did it one day but did not write HOW that she had inadvertantly moved the tabs to be shown on the left rather than the default found at the bottom. I had never heard of it, nor did my boss - so I thought who better to ask than the experts here at MrExcel.com. If someone does find it possible, please post a message here.
We do not want to remove the tabs, merely move them to be viewed at the left or perhaps even across the top. Thank you !
I do not feel it can be done either... I am fairly certain that she has her wires crossed with some other software she was in . It could even have been something she was doing in a wordprocessing software that she "oops'd in" only to think it was Excel. She has a habit of hitting contrl with keys (and the like) in many different softwares because she hurries and then ends up doing something no one has seen nor can correct.
As I say, thought I would check with the experts... and it sounds as though I was correct in saying that it was not possible. Thanks again!