The buffer size is set automatically by DAQmx. The requirements for the buffer size are determined by "sample mode". Are you acquiring data continuously, acquiring a finite number of samples, or Hardware Timed Single Point.
If "Sample Mode" is finite then, NI-DAQmx allocates a buffer equal in size to the value of samples per channel.
If "Sample Mode" is continuous, NI-DAQmx will allocate a buffer according to the sample rate.
0 - 100 S/s = 1 kS buffer
100 - 10,000 S/s = 10 kS buffer
10,000 - 1,000,000 S/s = 100 kS buffer
1,000,000 S/s = 1 MS buffer
See this link to a knowledge base article.
http://digital.ni.com/public.nsf/allkb/E1E67695E76BA75B86256DB1004E9B07
Chad