Is there a performance cost to having large numbers of columns in a table, aside from the increase in the total amount of data? If so, would splitting the table into a few smaller ones help the situation?
I don't agree with all these posts saying 30 columns smells like bad code. If you've never worked on a system that had an entity that had 30+ legitimate attributes, then you probably don't have much experience.
The answer provided by HLGEM is actually the best one of the bunch. I particularly like his question of "is there a natural split....frequently used vs. not frequently used" are very good questions to ask yourself, and you may be able to break up the table in a natural way (if things get out of hand).
My comment would be, if your performance is currently acceptable, don't look to reinvent a solution unless you need it.