TGridToXLS

With

Item[ With

Workbook.Sheets[

'A3' 'A3' With;

Item[

' x '

With Workbook.Sheets[1].Range['A3','A3'].MergeArea do begin
  Item[1,1].Value := inttostr(Rows.Count) + ' x ' + inttostr(Columns.Count);
end;