This percentage value controls the tendency of the kernel to reclaim the memory which is used for caching of directory and inode objects.
At the default value of vfs_cache_pressure=100 the kernel will attempt to reclaim dentries and inodes at a “fair” rate with respect to pagecache and swapcache reclaim. Decreasing vfs_cache_pressure causes the kernel to prefer to retain dentry and inode caches. When vfs_cache_pressure=0, the kernel will never reclaim dentries and inodes due to memory pressure and this can easily lead to out-of-memory conditions. Increasing vfs_cache_pressure beyond 100 causes the kernel to prefer to reclaim dentries and inodes.
Increasing vfs_cache_pressure significantly beyond 100 may have negative performance impact. Reclaim code needs to take various locks to find freeable directory and inode objects. With vfs_cache_pressure=1000, it will look for ten times more freeable objects than there are.source