Jake

Thanks for the reply
I'm working with large amounts of data ported from an Oracle Financials DB. The data is summarized for reports used by accountants, but auditors require the details from which the summary reports are created. No work arounds here (believe me)

I have tried using the OWC10 spreadsheet control on a spreadsheet which bumps the line limit up to 262,000+ rows and also a list box control on the spreadsheet to hold the details, but in their own ways these solutions do not provide a practical solution

I think I'm down to either using a text file or porting my recordset to Access and then derive my summary reports from there. My users, accountants, use Excel, but I could make the Access side relatively invisible

Any more ideas? Please respond. Thanks again