Why still too many open files?

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Hi,
I have set up that the max limit of open files is 32000 through the "/etc/security/limits.conf" file which like this:
#
#

  #*               soft    core            0
  #*               hard    rss             10000
  #@student        hard    nproc           20
  #@faculty        soft    nproc           20
  #@faculty        hard    nproc           50
  #ftp             hard    nproc           0
  #@student        -       maxlogins       4
  *               soft    nofile          32000
  *               hard    nofile          32000
  why it still produce such problem? Is there someone else have encountered this problem?

Hi,
Where are you "too many open files" ?
We have those messages at our client Side (Using java api) and we haven't made any modification at this side. At our client side, we have in fact problems with TIME_WAIT relations (not efficient close). we have changed the way we have coded that.