>Do you mean by CPU a virtual CPU (i.e., one process)? If so, 10 users per process is very good. That seems to be what you are describing. If so, that's very good. I typically aim at 3 users per process (in a highly transactional system that does a lot of reports that need crunching).
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He mentioned earlier it's by CPU core (not process). Since they're effectively running VFP that isn't too bad - VFP is a CPU hog. But it's highly dependent on the type and usage of your VFP app anyway - lots of queries / reports means higher average CPU usage, which then limits the # of concurrent users per core. I'd bet you could get a lot more if the typical usage was just data-entry.