Hi Gord

I think the OP is referring to the Balance Sheet template included
(certainly with XL2003)
This is not a Balance Sheet in the strict Accounting terminology that
you (and I) might expect, as it is not a statement of the Assets and
Liabilities of the business.

All it is, is a simple account Balance, made up of Receipts and
payments.
The Template is shown as 12 rows.

In order to insert extra rows, just choose ToolsProtectionUnprotect
Sheet
There is no password.

--
Regards

Roger Govier


"Gordon" wrote in message
...
"Jerry W. Lewis" wrote in message
...
Excel 95 and earlier had 16,384 = 2^14 rows.
Excel 97 through Excel 2003 had 65,536 = 2^16 rows.
Excel 2007 has 1,048,576 = 2^20 rows.

These numbers cannot be altered in any way (either up or down). In
particular, Gordon is correct that the issue is not the number of
rows in
Excel, but rather what the OP is trying to do relative to the setup
of the
template,

We don't even know that the OP is using a template!
(I never used to, for balance sheets......)