maxlength textarea, ( EOL).
max_length maxlength.
HTML:
<textarea name="whatever" max_length="100"></textarea>
JS:
$('textarea').keyup(function(){
var maxlength = parseInt($(this).attr('max_length')),
text = $(this).val(),
eol = text.match(/(\r\n|\n|\r)/g),
count_eol = $.isArray(eol) ? eol.length : 0,
count_chars = text.length - count_eol;
if (maxlength && count_chars > maxlength)
$(this).val(text.substring(0, maxlength + count_eol));
});