Basically, there is a limit of 32k for the number of lines that you can
skip over for the second import - this means that your second sheet
will contain rows from 32k up to 77,267, so you will have to remove the
duplicates from either the first or the second sheet after you have
imported the file.

As I have Quattro Pro 9, with 1 million row capability, I generally use
this for very large files, then copy and paste sections of less than
64k into separate Excel sheets - I understand that the next version of
Excel will have the same larger capacity.

Hope this helps.

Pete