Configure how many files a DOS program can have open
By default this limit was controlled by the FILES= setting in Config.sys. Windows Me doesn’t react to this setting any longer, and if using a DOS program that requires a lot of open files (More than 30), then one have to increase the limit another place.
Add this line in the file SYSTEM.INI in the section [386Enh]:
PerVMFiles = 100 (Default - 30 Range 30-225)
More Info MS KB269030