>does not look like it is a files=nnn problem, the computer i am already working on has files=40 and it works fine, this problem is limited to only previewing reports so it does not seem to be a files problem but one of system memory.
>
>if i am right how does one explain to the adminstrator that one needs more system memory on a VPN citrix network?
>
>just to make it clear i am a total zero as far as VPN and citrix networks are concerned.

If you tried all ideas from suggested threads and nothing helped, I doubt I have futher ideas. You may also check http://support.citrix.com/isearch!execute.jspa?searchQuery=not+enough+memory&searchType=0