www.pudn.com > FP-GROWTH.rar > hdr2set

#!/bin/sh
gawk '
(NR == 1) {
  for (i = 0; ++i <= NF; )
    items[i] = $i;
}
(NR > 1) {
  for (i = k = 0; ++i <= NF; ) {
    if (k++ > 0) printf(" ");
    printf("%s=%s", items[i], $i);
  }
  printf("\n");
}' $1 > $2