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Definition: In a spreadsheet, the intersection of a row a column and a sheet, the smallest addressable unit of data. A cell contains either a constant value or a formula that is used to calculate a value. The cell has a format that determines how to display the value. A cell can be part of a range. A cell is usually referred to by its column (labelled by one or more letters from the sequence A, B, ..., Z, AA, AB, ..., AZ, BA, BB, ..., BZ, ... ) and its row number counting up from one, e.g. cell B3 is in the second column across and the third row down. A cell also belongs to a particular sheet, e.g. "Sheet 1".