Recommended max. limit of number of files per directory?

[howard chen <howachen gmail com>]

Hello,

In the past (i.e. Ext2), the performance of file system will get worse
if too many files (e.g. > 10K) under same directory, is it still the
same for Ext3?

Since I have a web server which contains a lot of user uploaded
photos, currently I have already create directory hierarchy to avoid
the performance issue with the file system, but I want to know if any
exact / tested figures?

Thanks.