[Asterisk-Users] Low cost box for hosting Asterisk and at leastoneTDM400p

[Rich Adamson]

> what sort of processing power etc should I be aiming for to support 60
> SIP extensions and 60 SIP based lines?

If the 60 phones never make a call, a 150 mhz machine should be
just fine. If all 60 are making calls at exactly the same time,
get the fastest machine you can aford. 

The machine size is obviously not based on the number of lines
or extensions, but on lots of other things including:
 - number of simultanous calls
 - whether * is used strictly for call setup (as in canreinvite=yes),
   or is there any transcoding needed
 - etc.

If you check the wiki, there are some representative machine sizes
in there.