I've dealt with this problem regarding Max number of rows allowed in Excel. The way I handled it was to use the EXPORT command with a FOR clause using RECNO() to split the table up into spreadsheets. Then use OLE to call an Excel Macro that copies spreadsheets into one single workbook.... its kinda an ugly way to go but it works.

>>Hi,
>>
>>I have a .dbf file that is a little more than 22000 records that needs to be exported to an excel worksheet. The problem is it exports only 16,000 + some records. What can I do to correct this?
>>
>>TIA,
>>
>>Jamuna
>
>1) Split the file into one table containing 16,183 (have to allow for field names) records and put the rest into another table.
>2) Open Excel and import the first table.
>3) Open a new file and import the second table.
>3) Rename sheet1 (for example data1) on first workbook
>4) Arrange windows so you can see both windows at the same time.
>5) Drag and drop sheet1 from the second workbook to the first workbook.
>
>To the best of my knowledge Excel doesn't allow for more than 16,184 rows per sheet so you have to put the additional data onto a second sheet. The steps above are the easiest I've found.
>
>Good Luck,
>
>Bill Chadbourne
>wchad@ime.net