Quoting the Books on Line, in the CREATE TABLE command:

"SQL Server 2005 can have up to two billion tables per database and
1,024 columns per table. The number of rows and total size of the
table are limited only by the available storage. The maximum number of
bytes per row is 8,060. This restriction is relaxed for tables with
varchar, nvarchar, varbinary, or sql_variant columns that cause the
total defined table width to exceed 8,060 bytes. The lengths of each
one of these columns must still fall within the limit of 8,000 bytes,
but their combined widths may exceed the 8,060 byte limit in a table.
For more information, see Row-Overflow Data Exceeding 8 KB."

Roy Harvey
Beacon Falls, CT