Currently we have thousands of Microsoft Word files, Excel files, PDF\'s, images etc stored in folders/sub folders. These are generated by an application on a regular basis
rule of thumb for doc size is:
size < 256 kb: store in db 265 kb < size < 1 MB: test for your load size > 1 Mb: store on file system
EDIT: this rule of thumb also applies for FILESTREAM storage in SQL Server 2008