How to configure 'files=100' in Windows XP?

[shishirmzp]

I want to use old tally 4.5 in windows XP. It gives 'insufficient no. of files' error. I can configure it easily by giving 'files=100' in config.sys file in Windows ME very eaisily. But for windows XP I tried to change all the 'config.???' files situated in various folders but it did not work.. Please Help...!!

[praka123]

http://www.annoyances.org/exec/forum/winxp/1076178248
^may help