Make sure you change both *"post_max_size"* and *"upload_max_filesize"* in your "php.ini" (which is located where your "php.exe" is).

The following example allows you to upload and import 128MB sql files:

post_max_size=128M upload_max_filesize=128M

http://stackoverflow.com/questions/5051253/phpmyadmin-cant-import-huge-database-file-any-suggestions