These specification are for SQL Server 2005
Columns per base Table = 246
Rows per table = Limited by available storage
Bytes for each column = 1024
Clustered Index per Table = 1
Non Clustered Index per Table = 249
You can Find more Specifications and for different Versions of SQL on this Link:
http://msdn.microsoft.com/en-us/library/ms143432.aspx
