Do you mean rows or columns? There is no limit to the number of rows you can
enter, but you can only have 255 columns and there ain't no way to get
around that -- as my daddy used to say, "It's ungetaroundable."

Now, let's talk about why you might need 255 columns, if that's what you are
referring to. Basically, YOU DON'T. If you need that many columns there is
something wrong with the design of your database.