Running out of file descriptors

Hey folks,

I'm very impressed by the performance of Mathopd.  It does something 
important which many httpd servers miss -- in the first packet of the reply 
it sends the reply headers and the first portion of the data, rather than 
only sending headers, as do many other web servers.  This has a large 
beneficial impact on the performance of the TCP connection's startup 
throughput.

I'm attempting to give Mathopd full responsibility for my rather busy 
site's (http://grc/com) static GIF and JPG images.  But I'm almost 
immediately running into process handle depletion with errors ...

cannot open /usr/local/web/np/pa_div.gif
open: Too many open files
accept: Too many open files
cannot open /usr/local/web/transpixel.gif
open: Too many open files
accept: Too many open files

Under the FreeBSD system where this is running, the "ulimit -n" command 
returns "164" indicating that processes are able to have up to 164 file 
descriptors.  Unfortunately, although my own local FreeBSD box returns 
16424 (which would clearly be plenty) I'm unable to increase the file 
descriptor count above 164 on the system where I'm hoping to host our image 
files.

I'm writing in hopes of getting some clarification about these two 
configuration options:

AcceptMulti ON	
NumConnections 1024

I currently have the server configured as above since RAM is plentiful.  If 
AcceptMulti were changed to OFF would the server still be able to handle a 
large load of many files with only 164 available file descriptors?

Thanks for any help anyone can provide.  :)
______________________________________________________________________
Steve.