VFP can easily handle this. I've been involved with call centers that had more user than you're talking about. The system was all inserts with no updates or deletes.

>I’m biting on an account with 105 users. Mostly order entry screens. Currently our largest account is 40. Clients concern is, would VFP data engine be able to handle the number of users. I’m looking for some Microsoft or any other articles that would ease his concern. Can you guide me?