Some possibilities:
1. Hidden rows containing data.
2. Hidden columns containing data.
3. Some cells formatted to show a lower number that what
is really contained in the cells.
4. Some cells formatted to show zero or "blank" but
contain data > 0.
5. Random cells containing data at the bottom of the sheet
in columns C:H (there are 65536 rows in a sheet).
6. Your "14" is really more than 14 because you miscounted
the cells, not taking into account all 393,216 cells in
columns C thru H.
HTH
Jason
Atlanta, GA