The cell is the intersection between a row and a column. Each cell is also identified by a cell reference such A1, B1, C1, and so on. The letter identifies the column and the number identifies the row.

So, when someone tells you to look at the data in Cell B5, you first look at Column B and then scan down to Row 5. This will become Cell B5. In the example below, Cell B5 contains Walker's grade on Test 1 (which is a 90).