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It depends on the Excel Version. In earlier version of Excel.
2007,2010,2013 Rows number is 1,048,576
1997 till2003 Rows number is 65,536
Hope this helpful to you.
1048576 Rows and16384 Column in Excel
It depends on excell version, excell2003 and below can handle65,536 rows and256 columns.
For Excell2007 and up, it can handle a maximum of1,048,576 rows and16,384 columns.