Right, try the approach recommended in the message Sergey pointed you to instead.

>In VFP9, using:
>
>COPY TO (lcReportFile) FIELDS &lcFieldList TYPE XLS
>
>still only copies 65000 records. It appears that the VFP copy to command is limited as well using xl5 (expected) and xls types...
>
>The help for COPY TO states a max of 65,535 rows and versions of excel prior to Excel 97 will only read 32,767 rows...
>
>(Can't believe I missed that when I read the help earlier)
>
>>The 65,000 is a limit of VFP9 COPY TO xls command and Excel itself before Excel 2007.
>>You can try Export To Excel Causes COM Error Message #1292509 instead