>'XLS' is related to specific versions of Excel. I believe that 16,384 is a limitation of that version of Excel.
It's up to 65,000 or so in Excel 97, but you'll have to split the dbf into parts to copy to Excel, since vfp5 doesn't export past Excel5. Then append the XLS files in Excel, if you have 97 version...
The Anonymous Bureaucrat,
and frankly, quite content not to be
a member of either major US political party.