The READSIZE parameter specifies the size of the read buffer used to process records. The size of the read buffer must be at least as big as the largest input record the access driver will encounter. The size is specified with an integer indicating the number of bytes. The default value is 512 KB (524288 bytes). You must specify a larger value if any of the records in the data file are larger than 512 KB. There is no limit on how large READSIZE can be, but practically, it is limited by the largest amount of memory that can be allocated by the access driver.
The amount of memory available for allocation is another limit because additional buffers might be allocated. The additional buffer is used to correctly complete the processing of any records that may have been split (either in the data; at the delimiter; or if multi character/byte delimiters are used, in the delimiter itself).