In article ,
"octobergirl" wrote:

I know that excel is limited by memory, but with so many advances in Memory
now, surely this would not be an issue anymore.

It's not an issue of memory, it's the size of the column references. 256
columns can be referenced by a single byte (2^8). Adding a single column
requires changing the structure of XL to use (at least) 2 bytes.

XL12 will have over 16K columns.