Compatibility: 2.0+
Purpose: Sets the maximum number of files that may be opened and accessed
at one time.

Uses:   Many applications run into problems when the FILES= setting is
left at the default.  Add this command to CONFIG.SYS (or
increase its value) when an application reports there are "not
enough file handles".

  Avoid "inexplicable" file open errors when using word
processors, spreadsheets, and database management programs.

Syntax: FILES=n

  Parameters  

n specifies how many files can be open at one time.  n can range
from 8 to 255.  The default value is 8 which is often too small.

  TECH Notes  

  By default, the handle table is located in a reserved portion of the
PSP of every app.

  Starting with DOS 3.3+, it is possible for any application program to
increase the available handles.  See DOS fn 67H (set handle count).

- -

FILES= (CONFIG.SYS Command)