[PHP] Reg-Maximum allowed size for uploaded files

[SenthilVelavan]

Hello techies,
                    What is the  Maximum allowed size for uploaded files in php.ini 
file?
I have tested it for the following amount

upload_max_filesize = 10M

But here i can achieve only upto 7.5MB .Is that the limit of php.?
Any help is appreciated.

Thanks in advance,
Senthilvelavan.P