>I want to transfer VFP Data having Records more than 300000. When I transfer it with Copy Command it only transfer about 16000 records. What I have to do.

The COPY to XL* in VFP7 is limited to about 16K records. You can upgrade to VFP9 where the limit increased to about 64K records. Excel 2003 an earlier have there own limits on # of records which ranges from 16K to 64K records.
Check also Re: Exporting large files to Excel Message #1238642