For my customary rate, I'll give you my cell phone, and you can ask away.
Otherwise take the 'for free' chill pill.
The VOLUNTEERS here take time from their BUSY professional lives and answer your questions FOR FREE and ACCURATELY. (did I say that before?)
As it happens that is NOT a XAMPP question really - its a MySQL question. Those files are an integral part of the InnoDB engine.
However - due to the power of Google this other FREE expert will answer the question very accurately 4 u.http://forum.percona.com/index.php?t=rv ... 8#msg_1438