Numerous sources I have found have suggested that the size of arrays for VBA code depends upon the amount of memory in the machine. This however hasn\'t been the case for me
As @paxdiablo mentioned the size of array is about 400+ Mb, with theoretical maximum of 2 Gb for 32 bit Excel. Most probably VBA macroses are limited in memory usage. Also memory block for array must be a contiguous block of memory which makes it allocation even harder. So it's possible that you can allocate ten arrays of 40 Mb size, but not one of 400 Mb size. Check it.