SQL Server row wrapping occurs after each 64 columns in a SharePoint list. The default row wrapping value of six allows for a maximum of 384 Single line of text columns per SharePoint list (6 * 64 = 384). However, because the limit per SharePoint list item is 8,000 bytes, of which 256 bytes are reserved for built-in SharePoint columns, the actual limit is 276 Single line of text columns.
How it will stored in DB
I'm new to SQL/SP Asmin.Really I'm not getting this statement, Can you Please can any one elaborate this.