From The Free On-line Dictionary of Computing (19 January 2023):
cell
1. <spreadsheet> 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".
2. <networking> ATM's term for a packet.
(2007-10-22)