For a 32-bit OS such as Windows XP Home or Pro, 4Gb is the limit, but you won't get the full benefit.
For Windows XP X64 edition and Windows Vista 64-bit versions, the limit is 128Gb of RAM.
Basically, if you want the full benefit of the RAM and/or plan on getting more, you need to go for a 64-bit OS.
Bear in mind that drivers and programs are still buggy with 64-bit systems.