>>It should be

RESOURCE=xxUser

>I should have figured it out, but that is not what the help file says. Thanks.

Good point. Bounced to MS.

Update: I just noticed that the page that contains the link to that page explains it properly, although the Special Terms page could be misleading.

To use special terms in a configuration file

Enter the special term, an equal sign (=), and the setting.
For example, to set the maximum number of variables available in Visual FoxPro, use this command:

MVCOUNT = 2048
For a complete list of special terms for configuration files, see Special Terms for Configuration Files.