Hello,
According to the following KB article, the size of an ACL varies with the number and size of its access control entries (ACEs).
The maximum size of an ACL is 64K, or approximately 1,820 ACEs. However, for performance reasons, the maximum size is not practical.
Maximum number of ACEs in an ACL
http://support.microsoft.com/kb/166348
For more information regarding how Access Control Lists Work, please refer to the following article:
How Security Descriptors and Access Control Lists Work
http://technet2.microsoft.com/WindowsServer/en/Library/9c7bc921-2517-4e7a-ba39-d37c8b8202e31033.mspx?mfr=true
Thanks.