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 worked on a project in 2010 where by i had to move a newspaper website from Typo 3 to Drupal 7 and the fastest way around at the time was to export all the content as xml and then parse them into drupal(Xpath). We tried doing it in one go but we had problems at 4Gigs .. So we divided the xmls per year and had each file have less time to parse and the file size in MBs and that went fine. Other reads suggest that the max file may depend on your ram.