See "Specifications" in the online help. There is no specific number
of records, only an overall limit of 2 GByte (1 GByte in Access97 and
earlier) for any single .mdb file.
The maximum data is 2 GB, but you really should be moving to a different
engine before then. You can have about 2000 tables open.
If you open Help and type "specification" into the index (without the
quotes) you'll get lists of Access specs.
--
Arvin Meyer, MCP, MVP
Microsoft Access
Free Access downloads: http://www.datastrat.com http://www.mvps.org/access