There is a problem when saving 2007 Excel file with non-integer
Font size to 2007 and 2010 Excel file format. Excel cell has font size 16.5.
But when saving to 2007/ 2010 format, the cell font size becomes 16. But if to
save to 2003 format, the font size remains the same 16.5.
Please run the attached application and three files will be
created.