The data structure is up to you. Something like a cell is a certain object with a reference to the row and column it belongs and some other properties like the data. Then you have the rows and columns with a collection of cell references that it contains and also the width or height and some other data needed. This is then captured in a nice grid class that also gives certain functionality.
The appearance of the cell and drawing of the text inside it can be done with DrawString (
http://support2.dundas.com/OnlineDocumentation/WebGauge2003/topic645.html[
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Further you could also look at this:
MFC Grid control 2.27[
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or simply search for grid in the article section to get some very nice results:
http://www.codeproject.com/info/search.aspx?artkw=+grid&sbo=kw[
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Good luck!