maximum size for xml files

Question

whats your rule of thumb for maximum size for xml files.

What if I ask maximum no of records, and one record have 10 values for instance? Another condition is we are

Answer 1

I think it depends on the context, where the file comes from/is generated from, what you are going to do with it, the bandwidth of any connection it has to pass through, system RAM size etc?

what is your context?