Crystallite size determined by X-ray line profile analysis is often smaller than the grain or subgrain size obtained by transmission electron microscopy, especially when the material has been produced by plastic deformation. It is shown that besides differences in orientation between grains or subgrains, dipolar dislocation walls without differences in orientation also break down coherency of X-rays scattering. This means that the coherently scattering domain size provided by X-ray line profile analysis provides subgrain or cell size bounded by dislocation boundaries or dipolar walls.