If I open a new work book the row height is 12.75 and column width is 8.43
but visually the width is wider than the height!

If I select and area say A10:I10 and then go to the format menu and enter a
Row height of 50 and Column width of 50......i.e. equal dimensions to produce
a block of squares .......the aspect ratio is still rectangular.

I know this has to be something silly

Please advise.