No explicit limit on the number of records; 2 GByte (two billion
bytes, a *lot* of data) in any single .mdb file.
In practice if you have over 10,000,000 records in your largest table
you should be seriously looking into client-server. Maybe sooner,
maybe later - I know of one Access app with some 50,000,000 records
stored in multiple .mdb files.