sql server – Storing huge file collection in database

I’m in a planning phase of developing a web site where public users will be able to store their documents, by nature it could be anything like documents, pdf, audio, video or images.

We are expecting large number of files stored in the database like numbers could be a few millions on average file size of 10 Mbs of one file.

I want to know a direction the way i should start learning/thinking on, for example in above case how many files one table should contain and how many such tables should be contained by one database.

What are the best practices while dealing with such scenario.
What are the major things i should be taking care of while working on such project, I can use MS SQL Server database, My SQL is not a priority unless it has some advantages (its all based on available resources).