Probably because each cell is a rectangle. If you made each cells row height
and column width physically the same so all of the cells are square, then a
30x30 matrix would also be square.
Row heights are measured in points. There are 72 points to an inch.
The number that appears in the Standard column width box is the average number
of digits 0-9 of the standard font that fit in a cell.
No relationship between the two.
Gord Dibben Excel MVP - XL97 SR2 & XL2002
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