Michel,

When you say that your website is having 200 concurrent users, is that 200 users that are all hitting a page that hits SQL Server? If you have the need to handle 200 concurrent user, I don't see any other choice but to up your connection to 200.

If you want to take a more scientific approach, use the performance monitor and log the number of connections. Don't use the graph view - use the log view. Run the log for a couple of days and then load it back into the performance monitor. Look for a trend.

-Mike