row.names(x)
row.names(x) <- value 
rownames(x, do.NULL = TRUE, prefix = "row") 
rownames(x) <- value 
colnames(x, do.NULL = TRUE, prefix = "col") 
colnames(x) <- value



####################################

results <- data.frame(matrix(c(1,2,3,4),nrow=2,ncol=2))
rownames(results) <- c("a","b")
colnames(results) <- c("c","d")
attr(results,"title") <- "aaa"
results

#####################################

> colnames(data)
[1] "col1" "col2" "col3"
>
> # set the name of column 2
> colnames(data)[2] <- 'column 2'
> colnames(data)
[1] "col1"     "column 2" "col3"
>     
> # you can assign all of the columns at once, if you wish
> colnames(data) <- c( 'col 1', 'col 2', 'col 3')
> colnames(data)
[1] "col 1" "col 2" "col 3"
> str(data)
'data.frame': 2 obs. of  3 variables:
$ col 1: Factor w/ 2 levels "1,233","470": 1 2
$ col 2: Factor w/ 2 levels " $1,113.22"," $12.79": 2 1
$ col 3: Factor w/ 2 levels " $0.12"," $1,333,233.17": 2 1

REF:
https://stackoverflow.com/questions/2281353/row-names-column-names-in-r

http://www.astrostatistics.psu.edu/su07/R/html/base/html/colnames.html

http://earlh.com/blog/2009/06/29/column-names-of-r-data-frames/