>I have a VB app the opens up Excel and takes the values from a record set and places them into a spreadsheet. I want to change the widths of the cells and it is not working. I would like to have different widths for each of the cells, but I can set even change the width globally: oSheet.Cells.Width = 15000.
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>Any suggestions would be appreciated.

Try with Autofit. Something like:

oSheet.Cells.Select
oSheet.Cells.EntireColumn.AutoFit