If your administrator has configured attachments for any objects in SFM transaction and added it to Advanced Download Critirea, then you can view the downloaded attachments of records for those objects. You can upload attachments to any header record, if the create/edit SFM transaction has Attachments tab. The application does not impose any limit on the size of attachments downloaded/uploaded. If the size of an uploaded file exceeds the maximum limit supported by Salesforce, sync will fail with the error message: File size is greater than maximum allowed file size (25 MB).