As a simpler alternative to what others suggest, you can use the type named ResizeArray<T>. This is a type alias for System.Collections.Generic.List<T> defined in the F# core libraries:
type Sheet () =
let rows = new ResizeArray<Object>()
In the compiled code, ResizeArray<T> will be compiled down to System.Collections.Generic. List<T>, so if you use your library from C#, there will not be any difference.
You do not have to open System.Collections.Generic, which would hide the definition of the F# List<T> type (though this is not a big problem), and I think that ResizeArray is a more appropriate name for the data structure anyway.