Exporting Crystal Report to excel I am getting memory out of exception error.

Hi,

When I try to export my crystal report to excel I am getting memory out of exception error.

My data here has 52k rows and 5 columns. When the data is huge I face this problem.. 

When the data is small we don’t have problem In exporting to excel. My server has SP2 installed

 and the setting  ignore paging to false Also did not work. Please suggest.