function TwipsPerPixelX(Canvas : TCanvas) : Extended;
begin
result := 440 / GetDeviceCaps(Canvas.Handle, LOGPIXELSX);
end;
function TwipsPerPixelY(Canvas : TCanvas) : Extended;
begin
result := 440 / GetDeviceCaps(Canvas.Handle, LOGPIXELSY);
end;
procedure TForm1.ButtonClick(Sender: TObject);
begin
ShowMessage( FloatToStr(TwipsPerPixelX(Form.Canvas)));
ShowMessage( FloatToStr(TwipsPerPixelY(Form.Canvas)));
end;