There is no specific maximum number of records - the limit is typically with the size of an MDB file, and that varies depending on the version of Access you are using. To determine the maximum size of an MDB file, do HELP on "specifications" and it will be listed. We see many cases where tables with over 100000 records have been built in MDB files. SQL Server has no explicit limit either - again it is a function of the version and the space on a server. I know of one application where they are running a SQL Server database with over 100,000,000 records in a table.