Which is the better one a table with 1000 rows or 10 tables with 100 rows?

[srinivasm]

I have a problem like this

i have a table, the records in that table will be more like for example 20,000 records . and the table has 10 columns.
This is better or i will split the table into 10 tables with 2000 rows per a table.

which is the best way? and why? (make a comment on both performance wise and memory wise)

please help!!!