Row heights are measured in points or pixels. There are 72 points to an inch
and "maybe" 96 pixels to the 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.

For an interesting and enlightening discussion on this subject see

http://snipurl.com/dzz8

If you want to use VBA to set height and width in mm.

Ole Erlandson has code for setting row and column dimensions.

http://www.erlandsendata.no/english/...vbawssetrowcol


Gord Dibben Excel MVP

"Isidro_Sarquis" wrote in message
...
Why
width units relation is 3 units/26 pixels
and
height is 3 units/4 pixels,
what kind of units use each one?,
how can I use a real scale in the work sheet?

Gord Dibben MS Excel MVP