Importing XLSX file - "System Resource Exceeded"

I was importing a price file that was over 65000 lines so I used the Excel 2007 function using an xlsx file.  It got most of the way through then failed on me.  So I altered the file thinking it was too large (now only 53000 items) and tried again.  Now it failed only 3680 lines into the import .  Seems odd, and I don't see any previous discussions about something like this.

Anyone have that before?  Did I finally break it?  :)    Physical space is not an issue.

Description: System resource exceeded.
Source: 10:52:35 - 1063.80004005.506.223

Thanks in advance for any suggestions.