If you wish to "freeze" a top header row in Microsoft® Excel® 2008 for Mac so that the row remains visible even when you need to scroll down through many rows, click in cell A2 then click on Window on the menu bar at the top of the Excel window and select Freeze Panes. If you later want to revert back to the original behavior where the top row does not always remain visible when you scroll down through the spreadsheet, you don't need to click on any particular cell beforehand, but can select Window and then Unfreeze Panes.
If you wish to have multiple rows remain visible when you scroll through the spreadsheet, you can click on a row below those you wish to remain visible and then click on Window and Freeze Panes. E.g., if you wished the top 5 rows to always be shown even when you've scrolled far below them, you could click on row 6 and then Window and Freeze Panes.
If you wished the top row and left-most column to always be visible, you could click on cell B2 and then Window and Freze Panes. Then if you scroll down through the spreadsheet, row number 1 will always be visible and if you scroll right, column A will also remain visible.