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.
When dragging the column width you will see two numbers.........one is width
as above, the other is pixels.
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/index.php?d=envbawssetrowcol
Gord Dibben Excel MVP