Quote from a technical discussion board.
First off, excel is not a database, but it's a really easy way for non-tech folds to look at data. And no, Access is not the answer. It's too hard and confusing.
I work as a deputy auditor for a large county in Ohio.
We've got 400,000 properties. We have a file of the sales / transfers for each parcel. An average of 6 sales per parcel = 2.4 million lines
Now, we can split the data based on years, type of sale, type of property etc., but when you need a report that spans those boundaries, it makes you think "Gee, it'd be nice if Excel could just support an infinite number of rows, or let me set how many rows I wanna deal with"
And of course, over the course of time, the number of sales / transfers/splits/merges/who knows what will continually increase the size of this file.