1) look at the end of the file. Is the last row ok (same format as the row before?)?
2) Are there any error messages on screen telling something about the reason of the problem?
3) If you import the second half of the file: does it import at least some rows or nothing?
4) You could have a look into sugarcrm.log file in main Sugar directory (or run admin->Diagnostic Tool to get that file: select "SugarCRM Log File", deselect the rest and press "Execute Diagnostic"). Any error messages for the import?
5) You could split the file in more parts to get step by step nearer to the row that leads to the error.
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