Memory size increase

Hi all,

Please Help me,

when i download audio film in my site, that time this error will accure,
pls help me, how can i solve this.

Error is:
Fatal error: Out of memory (allocated 135004160) (tried to allocate 66026741 bytes)

and i changed memory size in php.ini file

php_value memory_limit = 60M
memory_limit = 60M
upload_max_filesize = 60M

like that i changed.

pls help me, is there any error.