UNITS
this attribute is used to define the measurement option being used. That is, the HEIGHT="n" and WIDTH="n" attributes can be mesured in pixels (UNITS="PIXELS), or in 'EM spaces' (UNITS="EM"). The default is for the value to be represented in PIXELS.
syntax:
UNITS="PIXELS" or "EM"
The HTML element(s) this attribute is used with are:
EMBED