Guidance on the number of files is outlined in the table below. Once the recommended number of files are reached, you will have better performance the larger the files. The number of files is determined by number of compute nodes multiplied by 60. For example, at 6000DWU we have 12 compute nodes and 12*60 = 720 partitions. For a simple file splitting experience, refer to [How to maximize COPY load throughput with file splits](https://techcommunity.microsoft.com/t5/azure-synapse-analytics/how-to-maximize-copy-load-throughput-with-file-splits/ba-p/1314474).
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