First of all, you're confusing resolution (ppi) with size (the weight of the file on disk) and possibly overlooking dimensions (so many pixels wide by so many pixels high).
In any event what ppi you set in camera is utterly irrelevant to Camera Raw. ACR will open your file in whatever resolution you choose in your ACR workflow options. If it opens at 300 ppi that's because that's what you chose in ACR.
In the ACR workflow options you get to choose the color space it will be converted into, the bit depth, the resolution (ppi) and any resizing you wish to do if possible.
Thank you very much I did go to the workflow and change the Resolution to: 240 and now It is working.
The only thing was the workflow option of the CS5 was different and you had a choice of using your original image.
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The dialog box has changed, sure.
Still, whatever values you choose there will stick.
Of course you can still choose your original image. Who says you can't? That would be absurd.
I think you are still confused. Resolution (ppi) is still always strictly what you choose. That has not changed one bit.