Cell width is reported in the number of characters (I think Arial in 10 pt) that will fit in a cell. Rows in pixels. By now you will have worked out that the program was (probably) written by Americans. I say this because one of our parent companies is American and one of their preferred units is "square inches per litre"!
Cheers VoG, makes more sense now. We use both metric and imperial (at the same time!) at work. It's fun to watch peoples faces as they try to machine something to, say, 1/10 inch while measuring with a metric micrometer :O)