Jquery :: Select Nth Element Not Working?

I need to replicate a table layout but with divs and fieldsets - to avoid this invlaid form & table layout -

Code:

<table>
<form><tr>cells & fields</tr></form>
<form><tr>cells & fields</tr></form>[code].....

matchwdth() is a function that makes all elements passed to it the same width (that of the widest element).so if there are two div.row each with multiple div.cell children, I want to make div.row[0] div.cell[0] the same with as div.row[1] div.cell[0], AND div.row[0] div.cell[1] the same with as div.row[1] div.cell[1] etc etc

problem is with this line

Code:

var _cell = _row.find('div.cell').eq(_item);

that seems to only pick up the div.cell elements in the first parent div.row - subsequent div.row's are ignored.if I do an alert on (_cell.length) I get 1 (even when there are multiple div.rows)