BLarson
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BLarson's post in Maximum number of files was marked as the answer
10 files is the limit, though you should try to stay under that. Best way to do this is through the use of image sprites and minify/combining code files. At BannerWave we typically use 1-2 image sprites ( transparent png, and/or opaque jpg ) and minify all our code.
Hopefully that information is helpful.