邓贵大 发表于 2013-5-24 10:00 
there's no limit on the # of worksheets allowed per excel file as long as you have enough memory to ...
Thanks for all replies.
I don't prefer to DDE since I am running SAS in server.
I may lose some efficiency as you suggest. On the other hand, I am not very concerned about the efficiency in this situation. In my job, about 150,000 records were distributed to 6 files with many tabs (about 1,200) using proc export, which takes me less than 5 minutes. I use data step to drive proc export. the code is very clear and simple.
Jingju