Anyone know much about SQL Server CE 3.5 for Windows CE 5.0?

Hello,

I have a client that needs a windows program written for a Casio handheld scanner that is running Windows CE 5.0. He needs a database on there that can hold a few million records. I need to query this with select statements using SQL. First, can SQL Server CE 3.5 hold a few million records? Second, can I query it with a program written in VB.NET using Visual Studio 2008?

Thanks for your help!!

Warren