According to this: http://docs.google.com/support/bin/answer.py?answer=37603
there's a maximum of 400k cells, 256 columns/sheet
there's a maximum of 400k cells, 256 columns/sheet
Zoho Sheet (http://sheet.zoho.com) and Zoho Reports (http://reports.zoho.com) have pivot tables since 2008. While Zoho Sheet can support 1 million cells, Zoho Reports has customers having 15-20 million rows.