Excel 2010 Cell Heights

If you change to the Page Layout view (from the View tab, click on Page Layout).

You can then adjust the heights and widths by inchs/cm/mm rather than points. Which measurement it uses depends on your settings which you can change from File -> Options -> Advanced. You can then change back to the Normal view and changes will persist.

Otherwise you can calculate points to cm yourself and just enter it normally:

1 point equals approximately 1/72 inch or 0.035 cm
 
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