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The current stable releases of Calc allow a maximum of 65536 rows. However, with the 1.1.x release, this is well known, and it is a limitation in comparison to Microsoft Office 2000.
So, if you use 1.1.x, the 32000 limit may a real problem for your application. Nonetheless, there are a few options to consider. Frequently when you are hitting the row limit, it is a symptom of a spreadsheet design which could be improved:
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