samba - Oct 1998 - Error: Can't create or use IPC area. Error was File exists.

I had to increase the MAX_OPEN_FILES Parameter in "local.h". 
Since then i get the error in the logfile: 

Can't create or use IPC area.  Error was File exists.

Are there any solutions for this problem? I found similar questions
but no answers in the digests.

Olaf Dreyer