# Sessions limited to ~38 on NT

When attempting to conduct a simple benchmark like the following.
for /l %x in (1,1,100) do (at 4:37pm c:\temp\multiusersql.bat %x
>>c:\temp\multiuser.txt)
where MultiUserSQL.bat runs an osql session against SQL server. I could
never get over 38 concurrent sessions.
Suspecting SQL at fault I then tried this

for /l %x in (1 1 100) do at 5:00pm ftp -s:ftp.commands ftp 172.17.0.2
and ftp also was limited to about 38 sessions.

Does anybody know where this limitation is set and how it can be uped?
I conducted this test between two windows 2000 sp3 server installations

Thanks
Paul