Use the help file. Look at "Specifications"
There is no limit to the number of "rows" (we call them records in Access).
Only the size of the file is limited.
As far as how many columns (we call them fields) you *should* not have more
than about 20 or 30 in each table in a properly designed database. You
*can* have many more than that, but Access is a database, not a spreadsheet.
If you need help designing your database, share your ideas and we will help
you divide it into a "normalized" design.