If you do a google search you'll find some macros that people have offered
that will put the first 65k+ rows in the first sheet, the next 65k in the
second sheet, etc
FWIW, you are going to be better served by putting that data in Access or
MSDE and writing queries against it to summarize the data, or using Excel's
Data>Import External Data to pull in just the relevant rows. JMHO.