Excel not using Memory

[Neelu]

Hi,

I have an Access db that stores all the data
( 1 table , 400,000 rows, 12 columns)

There is a Excel pivot table based on this Access table.

While refreshing, it reads till 390,000 rows and then
shows error :
Excel cannot complete this task with the available
resources. Choose less data or close other applications

I am using Office XP, Windows 2000
RAM = 785 MB. virtual memory : 2000 MB

If I look at the task manager, it is using only part of
the memory 400 MB

Any suggestions why Excel is not using the memory
efficiently ?

Thanks