No. For something that large you should be using a database. Either that or you should consider whether the data even need to be in an Excel worksheet.

For example, back in the days of Excel 2003 I processed a data set with about 12,000,000 records spanning 150 files in Excel (i.e. ~ 80,000 records/file), with none of the data ever touching a worksheet. The only thing to appear in Excel was the results of the data analysis.

__________________
Cheers,
Paul Edstein
[Fmr MS MVP - Word]