Files
Sets the number of files that the MS-DOS subsystem can access at one time. Use the systemroot\System32\Config.nt file, or the equivalent startup file specified in a program's PIF, to specify the files parameter.
files=x
Parameter
x
Specifies the number of files that the MS-DOS subsystem can access at one time. Valid values for x are in the range 8 through 255. The default value is 8.
Windows 2000 Command Reference Main Page
Files Note
Files Example