As has been the case with every version of Access, there is no limit in
terms of maximum number of rows. The only limit is that a table must be in a
single MDB (or ACCDB) file, and that the size of the file cannot exceed 2
Gb.
There's no limit other than the 2GByte size of the entire database file. In
practice I've routinely used tables with 100000-500000 rows, occasionally used
1 to 2 million rows, and I know of datatabases with 20,000,000 rows in the
largest table.
btw any table with anything NEAR 255 fields is almost certainly non-normalized
and in need of restructuring.