$ sleep 120 && touch 120 & sleep 4 && touch 4

So, how are those file touch comes up in sequence (watch the creation time)

$ ls -l
total 160
-rw-r--r-- 1 arif arif     0 2010-03-17 17:28 120
-rw-r--r-- 1 arif arif     0 2010-03-17 17:27 4
...