Hi Bob,
The row limit is fixed in Excel 12 (rows not records)
http://blogs.msdn.com/excel/archive/...26/474258.aspx

The total number of available rows in Excel
Old Limit: 64k (2^16)
New Limit: 1M (2^20) -- which is 1,048,576 rows

For a list of posting by Microsoft employees see
http://www.contextures.com/xlExcel12Info01.html

If you have something you want fixed you probably have to wait for Excel 12 to
come out and then put your request in withing two weeks if you want to see it
happen within the next 10 years after that.

Or as IBM would might reply -- fixed in the next version, if there is a next version.
At least you know there will be an Excel 12.