Microsoft has a macro solution that may help:

http://support.microsoft.com/default...;EN-US;q120596
XL: Importing Text Files Larger Than 16384 Rows
(written for xl95, but has a note to change stuff for xl97+)

I'd just use my favorite text editor and split the data into smaller pieces--and
then import each piece to a new worksheet.

Sash wrote:

When importing a large file into Excel that flows over the limit of one
worksheet, is there a way to have it automatically flow to the next sheet?

--

Dave Peterson