I have a mortgage application that needs to load 200,000 transactions from an ASCII file at the end of every month. This process is taking 3-4 hours on the clients PC (350MHz, 64MB RAM). The client wants to be able to load up to 1 million. I am looking for the most efficient way of loading, processing and saving these transactions.

Some ideas:
1. Split the load file between multiple computers
2. Sort the load file and the table by loan number and use scan/skip
3. Try to make code more efficient (difficult)
4. Get the client to use a faster PC.
5. What else can I do?