Hate to disappoint you, but the maximum is 4 gigs. Do the math with 32 bit OS.
This is from MaximumPC web site:
The basics of memory addressing in XP or Vista 32-bit:
The total number of system address space happens to exactly equal the amount of address space needed by 4GB of physical memory.
However, onboard devices / resources (NB/SB chips, parallel/serial ports, NIC, etc.) also need address space, as do PCI/PCIe/AGP cards. Devices & resources are allocated address space from the top of the pool, down. This works out to (depending on the specific system) to (typically) 3.12~3.5GB worth of space left. 3.5 is a rare high number; some system configs put that number as low as 2.9GB.
And, the gotcha: onboard memory on a videocard also needs address space. This is also allocated from top-down, after system resources.
So: 4GB (equivalent) address space - resources = 3.12GB available - vidcard memory (lets say 256MB, unless he's got a 512MB frame buffer) = 2.87GB available space. Increase the frame buffer (or, especially, run SLI/Crossfire), and the number shrinks further. Sucks for the people with a pair of 768MB buffers, as they can't even address 2GB RAM.
The math: each bit of memory on that stick requires an address. 8 bits/byte, 1,024 bytes/KB, and so on.
But, so does each bit of memory on that videocard.
Available addresses:
32 bit = 34,359,738,368 addresses.
64 bit = 1,099,511,627,776 addresses.