Row

<row r="2" spans="1:2" customFormat="1">
  <c r="A2" s="1" t="s">
    <v>0</v>
  </c>
  <c r="B2">
    <f>[1]Sheet1!$A$1</f>
    <v>1</v>
  </c>
</row>

The cells in the cell table are organized by row. Each row has an index (attribute @r) so that empty rows need not be written out. Each row indicates the number of cells defined for it, as well as their relative position in the sheet. In this example, the first row of data is row 2.