The number of columns in a worksheet is determined by which version of Excel
you have:
Excel 2007 = 16384 columns
Excel 2003 = 256 columns
There is no way to increase or decrease these limits.
The number of worksheets you can have in a workbook is limited only by your
computer's resources (memory and disk space).
By the way, using all caps is considered SHOUTING.
Hope this helps,
Hutch