> ulimit -n must be run as the same user that the proxy is running.
> 
> In debian/ubuntu that user is proxy, and if you type ulimit as root you 
> will get a different answer that if you type ulimit logged in as proxy user.
> 
> Be sure  to check the ulimit for the right user

Or you can check current limits using:

/proc/SQUIDPID/limits

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