To echo the others, Excel 2007 will handle that number of rows of data.

To repeate what Jon Peltier said: with that much data, you may well be
better off using something like Access to warehouse the data and then extract
what you need from it at any given time to perform operations with it in
Excel.

I've already had one client move to 2007 to get the added rows of data (he
had some files with close to 500,000 rows (2 columns only). The data import
and minor manipulation we did with it went very well. But when we went to
trying to graph sections of the imported data (in the equivalent of 8800 row
groups) - charting brought the system to its knees. Would have been much
better to just deal with each of the 8800 data item groups individually,
probably.

"jason2444" wrote:

does anyone know if excel has an add on or if excel 07 will allow more than
65,000 lines. I have files that are 250,000 + lines. if not excel can you
recommend another program?
thanks