Once you get your cursor open via SQLEXEC just do something like..
select mycusor
nFcount=AFIELDS(afld)

nFcount has the number of columns...
This works for SQLEXEC'd cursors (if you select * from table)
and for VFP tables.

On oracle you can do

SQL> select count(*) from dba_tab_columns where owner='FDB' and table_name='STYLES';

COUNT(*)
----------
196


SQL Server has a similar table but I don't know it's name...

Or use SQLCOLUMNS..

In ado I use..
ors=open(...)
nFcount=oRs.fields.count

HTH