Haneef:
Thanks for your quick response.
I have attached a ZIP file that contains a BMP that demonstrates what I am seeing. You will notice that columns A and B are set to the same width (demonstrated by the thin red lines). But as you can see, the text in the form (Form1)displays much wider than that in Excel (the top cells) as demonstrated by the thicker red line.
I have also included the quick test app that I used to output Form1 in the image. In both cases cells A1 and B1 are merged and using a Tahoma 10 bold font.
Please let me know if there is any additional information that you require.
Thanks again for your response.
Tom Murphy
WindowsApplication313.zip