hi
if you have 2007 then you have 1,048,576 rows and 16,384 columns.
if you have 2003 or lower, then you have 65536 and 256 columns and no way to
increase that.
If you can use a pivot table then you are not limited to 65k rows. The pivot
cache is only bounded by memory so you can potentially have over a million
rows in xl2003...