Internal Limitations

The maximum width of an alphanumeric variable is 32,000 characters.

 

Variable names are limited internally to a maximum length of 255 characters. 

 

Data are generally processed one case at a time, so the number of cases is not limited.  Exceptions to this are the worksheets and file formats that must be transposed, such as R. These transfers are limited by available virtual memory.  It is unlikely, however, to be a problem.