i was just looking at some averages today and on average our virtual machines consume 250MHz of CPU usage and 4.7GB of RAM each. if this holds true then you could effectively have 96 VMs per 24GHz of available CPU resources. however, you’ll only get about 41 VMs worth per 192GBs of RAM. so probably as a rule, you will always max out your RAM resources before you do CPU resources. this is especially true with lots of windows server 2008 VMs.