I have an application where users are allowed to upload images to the server. Our Web Server is a windows 2008 server and we have a site (images.mysite.com) that points to a shared drive on a unix box.
The code used to do the uploading is C# 3.5.
The system currently supports a workflow where after a threshold is met a new subfolder can be generated. The question we have is how many files and/or subfolders can you have in a single folder before there is a degredation in performance - in serving the images up through IIS 7 and reading/writing through code?