Relationship between point and pixel size

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In digital typography, the size of text is commonly specified in points (pt). What is a point? A point is 1/72 of an inch (25.4 mm), i.e., 0.3528 mm (25.4/72). Therefor, point is a physical unit that has absolute value.

Pixels are the smallest unit on screen to display images and graphics. It is not a physical unit. So there is no fixed relationship between point and pixel.