Commodore PC Ms-Dos 3.2 User's Manual page 326

1254 MS-DOS User's Reference
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Files Files
Purpose:
Sets the number of open files that the ms-dos system calls can
access.
Syntax:
files=x v
Comments:
The x option represents the number of open files that the system
calls can access. The default value for x is 8, although allowed
values range from 8 to 255. The maximum number of files that
one program can have open at a time is 20.
ms-dos system calls 2FH through 60H are compatible with the
xenix operating system.
Example: i j
Setting the number To let ms-dos open 20 files at one time, put the following line in
Of open files your config.sys file:
files=20
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