Sheeloo <="to" & CHAR(95) & "sheeloo" & CHAR(64) & "hotmail.com"
wrote...
I believe it was designed keeping in view the system limitations at the time
Excel was developed. It was probably not changed in later versions as it
probably required a major rewrite which MS finally took up for Excel 2007.
....

Not necessarily. Excel started of by copying a great deal of what
Lotus 123 did, which included 256 columns, but Excel provided twice as
many rows (16384) as 123 Release 2 (8192). FWIW, there were a few
spreadsheets back in Windows 3.1 days that provided more than 256
columns. The size of the worksheet grid was essentially arbitrary.