Aspose.Cells does follow MS Excel standards. Regarding maximum number of records/rows a Worksheet has, there are a few restrictions. This limitation is concerned with MS Excel versions for XLS and XLSX formats etc. and it depends on the format type. Aspose.Cells does not put forth any limitation but only follow MS Excel Standards.
e.g
a) For XLS (Excel 97- 2003) --> you can have up to 65536 rows and 256 columns in a worksheet
b) For XLSX or other Excel 2007/2010 formats, you may have 1048576 rows and 16384 columns in a single worksheet. And, you can add/have as many worksheet as you like (it depends upon your resources) in a single workbook Excel file.