As debasisdas has said, there is no maximum number of records, per se.
An Access database is limited by the total size of the file, which is dependent on the number of records and the size of those records, as well as the number of tables, forms, queries and reports.
In Access 97 the limit is 1 Gigabyte and in all subsequent versions it is 2 Gigabytes.
Repath's "more than 2 billion records" is way off course, of course, but I know of developers who have running databases holding several hundred thousands of records. I suspect he was thinking of 2 GB limit and simply misspoke.
Once the limit is reached there are ways of keeping the application "alive," such as splitting the database into front end and back end, with the tables/data in the back end and everything else in the front end. The same thing can be done using a different type of back end, such as Oracle or MS SQL.
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