no. of users supported

Hi All,
 
os: Solaris 2.9 
 
We have a solaris box with 2 GB RAM and 2 cpus. 
 
Is there any rule to know how many oracle connections are fine to work with it 
(mean to say
the oracle sessions on that).
 
I heard it is 26 users per cpu. is this true ? or is there any other principle  
to calculate
how many users concurrently can use this box.
 
(the database is OLTP)
 
Thanks,
Raj

                
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