I ran across a number of sites describing how to do this but none were working for me. They did all have parts of the puzzle.

You need to add the following values or whatever amount your looking to increase to a file called PHP5.INI and place this in the wp-admin folder of your WordPress install.

memory_limit = 100M
upload_max_filesize = 192M
post_max_size = 100M
file_uploads = On