I do believe the Maximum number of Fields you can have in any one Table is 255 and the Maximum number of 'Open' Tables is 2,048 (minus Internal Tables used by Access).
You could get round these limitations by designing a split system with multiple back ends, but the reality is that if you are up at those sorts of numbers, you really need to go back and ask yourself what you are really trying to do. Tables with 255 fields or a database with thousands of tables would in all likelihood be a maintenance nightmare!
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