Microsoft Excel measures row height in points, the same units used to measure font size. When creating reports this makes it easy to relate the height of rows to the required line spacing. This means that you can increase the line spacing simply by increasing the height of your rows.

Microsoft Excel offers us a number of different ways of changing the width of columns and the height of rows. The width of columns is expressed as the number of characters the cell can hold. By default, Excel gives each column a width of just over eight characters. This means, for example, that if you’re using a spreadsheet primarily for numerical data, you can enter eight digits in each column using the default width.