type
TPolynom = ^TElement;
TElement = record
 coef: real;
 degree: integer;
 next: TPolynom;
end;

procedure InvertPolynom(var Head: TPolynom);
var
P: Pointer;

procedure Rec(H: TPolynom);
begin

if H^.Next <> nil then begin
 Rec(H^.Next);
 H^.Next.Next := H;
end else Head := H

end;

begin

if Head <> nil then begin
 P := Head;
 Rec(Head);
 TElement(P^).Next := nil
end

end;