Richard,
It sounds like your 350 column table might need to be normalized into more than one table. In other words, definitely split up the table, but concentrate on moving columns that may not be dependent on the primary key to other tables.
Check out
http://www.datamodel.org/NormalizationRules.html for good examples of the how to go about it.
>Hi,
>
>What is the best pratice, 3 or 4 small tables in order to split the data or only 1 table but with a lot of fields (350).
>
>
>Thanks.