As far as I am aware the "files=" statement in the config.sys file is used by Win 95.

I support a DOS application written in FoxPro 2.6 for DOS that needs to have the files= statement set to 150 or above.

Everytime that I have received the "Too many files open" error I have changed the setting in the config file, re-started the computer and the DOS application is working again.

Also I have to set the "buffers=" statement to 80 or above.

Jason