.............When I convert
the polar form of a complex number (two cells) to rectangular form
(single cell); the cell size expands to 42 digits in scientific format.
...............................

If anybody is interested; I posted my question on the
"microsoft.public.excel" NG, got an immediate
answer as follows:

=COMPLEX(ROUND(Re,n),ROUND(Im,n)), where
"n" is the number of digits required.

Frank