The display of CCK fields is handled by the file content-field.tpl.php which is in the folder sites/all/modules/cck/theme. To override the display of a specific CCK field, the system will look for the format content-field-field_name.tpl.php in your theme directory.
Assuming you have a field named 'files', the name of your override would be content-field-field_files.tpl.php. If you're not sure of the field name go to admin/content/types and select the Fields tab - which will give you an overview of all your CCK fields.