There is no maximum number of records per se. The only limit is that a
single MDB file cannot exceed 2 Gb. You can, however, link databases
together, in which case you're limited by the size of your hard drive.
Depending on your data model, the 2 Gb limit should be able to hold millions
of records.

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Doug Steele, Microsoft Access MVP
http://I.Am/DougSteele
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