InfoPath Dev

 I have an excel file that is made up from multiple database and dumped into 1 excel file. I can't get read access to the databases.   The file has 150 columns and about 300 rows (average).  My question is should I break it into multiple list (about 12 lists) or xml files and add them to an InfoPath form?  Any thoughts?

 To me, this depends on how often you need to update - if often, go with a list - if infrequent, go with XML (unless you create a form for the XML and pull the data from a ShP library or something - you just don't want to have to republish the template every time something changes...)