How best to set up owner logins

[kuau]

I want to digitize and put all the client files for a company online and enable each client to login and see only their own files. The company owners need access to all client files. What is the best way to set up the logins to limit each client to seeing only their own files? And what is the best way to store and display the files? The number and type of files per client will vary. I have some ideas but always like to consult the DD gurus first. Thanks for any suggestions. :)

PS. I am using a mySQL database and php scripting.

[JShor]

I would keep a record in the database of every file, and keep a record of which user ID(s) have access to the file.

[kuau]

The only way I know of to control access to files is using htaccess. Should I check the username and then display files based on the username?