The current project that I\'m working on have table with 126 columns and the least that i saw is at least 50 columns. Should a table hold less columns per table or separate
The UserData table in SharePoint has 201 fields but is designed for a special purpose. Normal tables should not be this wide in my opinion.
You could probably normalize some more. And read some posts on the web about table optimization.
It is hard to say without knowing a little bit more.