This file is in the SYSTEM directory.

 In this file you can specify some directories in which you do NOT want any
sysop to be able to delete any files, without a special syntax. To delete
files in  protected  directories,  the  command  must  look  like  this: 
DEL +FORWARD.SYS In an un-protected directory the command looks like this:
DEL FORWARD.SYS. So you can see that you need an extra '+' sign in 
protected directories.

 Example of PROTECT.SYS:

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