fm11 --
A database is a structured set of information. In Excel, it's often a table
of information. Across the top, you have headings (First name, Last name,
phone number, eye color, # of frogs owned, etc.). Then, each row below that
is a different entry, officially called a 'record'. It might be a list of
your friends, or the people in your city, etc. The important thing is that
each row (in this layout) is a different person or, in the language,
'instance'.
Usually Excel databases have the headings at the top of the rows for two
reasons: First, that's how we're used to seeing things. Second, Excel is
designed to have many times more rows than columns, so we can have bigger
tables of information.
HTH