nel file .htaccess devi scrivere:
codice:
php_flag	"upload_max_filesize"		"200M"

"To change settings from .htaccess files, it is also required that the directory permissions configured in Apache allow this.

The <Directory /foo/bar> entry in httpd.conf MUST contain "AllowOverride All" or at least "AllowOverride Options" to read PHP settings from the .htaccess file.

E.g. in Fedora Core 2, the default settings for /var/www/html/ are "AllowOverride None", so changing PHP settings via .htaccess for applications installed below /var/www/html/ will not work."
http://it.php.net/ini_set