Yea, Cetin is promoting this technique for quite a while. :)

>Forgot to note that your link: Export To Excel Causes COM Error Message #1292509
>works GREAT! :o)
>
>It launched excel 2007 with the spreadsheet containing all 150,000 rows.
>
>Thanks!
>
>>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