For any n > 1, 0 < epsilon < 1/2, and N > n^C for some constant C > 0, we show the existence of an N-point subset X of l_2^n such that any linear map from X to l_2^m with distortion at most 1 + epsilon must have m = Omega(min{n, epsilon^{-2}*lg(N)). This improves a lower bound of Alon [Alon, Discre. Mathem., 1999], in the linear setting, by a lg(1/epsilon) factor. Our lower bound matches the upper bounds provided by the identity matrix and the Johnson-Lindenstrauss lemma [Johnson and Lindenstrauss, Contem. Mathem., 1984].