how many records can MS SQL handle? and is a record considered a column or a row , or a table in SQL?

Answer 1

There is no hard limit on the number of records that SQL Server can handle. A record typically refers to a row in the database.

The only real limit on recordset count is the maximum physical size of the database, which in SQL 2000 and 2005 is 1,048,516 terrabytes.

In practical terms, the limits will be lower, since you have to have some beefy hardware to work with terabyte databases. Mostly what you're able to do depends on how much heavy iron you're prepared to buy to run your database.

Here is a detailed list of SQL 2005's limitations:

http://msdn2.microsoft.com/en-us/library/ms143432.aspx

Answer 2

While I don't know how many MS SQL can handle, generally a record is considered a row. A column is a field in the table