At times, it is necessary to increase the number of open files for a particular service user. For example, if you see this in your MySQL .err log:
080723 2:41:04 [ERROR] Error in accept: Too many open files
To fix, increase the number of open files for your mysqld user. Mine is mysql.
Check the system's maximum open file limit
# cat /proc/sys/fs/file-max
If this value is too low, increase it
# echo 81920 > /proc/sys/fs/file-max
Now, edit /etc/security/limits.conf to increase limits for the mysql user