Create a rectangular or cubical mesh box.
The base of the mesh box is drawn parallel to the XY plane of the current UCS (work plane).
Use the DIVMESHBOXHEIGHT, DIVMESHBOXLENGTH, and DIVMESHBOXWIDTH system variables to set the default number of divisions for a mesh box.
After a mesh primitive is created, the current level of smoothness for the object can be modified.
The Box option of the MESH command provides several methods for determining the size and rotation of the mesh boxes you create.