Because machines were not designed in the year 2005, and
early machines could not even address 32768 positions in
memory let alone cells. Next year (2006 or 2007 in Microsoft terms)
you will have more capability in Excel 12.
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HTH,
David McRitchie, Microsoft MVP - Excel [site changed Nov. 2001]
My Excel Pages: http://www.mvps.org/dmcritchie/excel/excel.htm
Search Page: http://www.mvps.org/dmcritchie/excel/search.htm

"long term user" <long term wrote in message
...
Why are the cells limited to 256 columns and 65,536 rows? Once a format is
set and then you realize its limits, its too late and too cumbersome to
reorganize the sheets. Are there any future restructuring of these limits to
a more even distrubution of rows and columns (30,000 X 30,000) by Microsoft?