ตามนี้เลยครับผม
FAT32
Maximum disk size: 2 terabytes
Maximum file size: 4 gigabytes
Maximum number of files on disk: 268,435,437
Maximum number of files in a single folder: 65,534
NTFS:
Maximum disk size: 256 terabytes
Maximum file size: 256 terabytes
Maximum number of files on disk: 4,294,967,295
Maximum number of files in a single folder: 4,294,967,295
References:
http://ask-leo.com/is_there_a_limit_to_what_a_single_folder_or_directory_can_hold.html
http://www.ntfs.com/ntfs_vs_fat.htm