Do you mean a row in a table? Or do you want the variable in some T-SQL to be a table? I assume that you should understand the type table variable, and then the answer is no. The limit of what a table can hold should depend only on the size of your disk. If you want to place a certain number of rows in a table, perhaps use the TOP keyword in a query populating a table? If you provide more detail in the question, you will get a better answer :-)
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