Jim
The most memory efficient method for accessing data from a VFP database into Excel would be to use ADO.

Here's sample code:

Set oConn = CreateObject("ADODB.Connection")

'MYDSN is an ODBC system data source
oConn.Open "MYDSN","",""

Set oRecs = CreateObject("ADODB.Recordset")
oRecs.Open "Select * from customer", oConn, 3,3
Do while not oRecs.Eof

'do something with the records

' skip
oRecs.movenext

Loop


Hope this helps.

Rod