如何确定可以在SQL Server 2000 DB上打开的最佳连接数？

What is the optimal number of connections that can be open on a SQL Server 2000 DB. I know in the previous company I was working for, on a tru 64 box with Oracle 8i, 8 processor machine we'd figured out that 8*12= 96 connections seemed to be a good number. Is there any such calc for SQL Server 2000. The DB runs on a 2-processor(hyper threaded 4) machine. There are a lot of transactions that run against the DB. The reason I ask is because we have an app that typically tends to leave around 100 connections open even if it is not doing anything and I am having difficulty explaining that that might be a cause for our performance issues. Maybe, SQL Server does not have such a limitation... Can any of you pour forth some wisdom on this? Much appreciate it. Thanks,What is the optimal number of connections that