i was not able to find anything documented regarding Physical to virtutal cpu ratio, my plan is to have Hypervisor, 1500 users, 3 FE sever, 2 EDGE server. how shuld i tale virtual cpu, 2 for 1 physical cpu or 1 for 1 physical cpu? any idea?

 thx

The recommendation is that when visualised you half the number of users.

So if you follow the Microsoft recommendations for 5000 users then if vitualised the same setup would support 2500 users.

Have you tried the planning tool? - http://www.microsoft.com/en-nz/download/details.aspx?id=36823

As an estimate I would go for quad core 3GHz+ CPU with 32GB Ram for the front ends. Edge servers dual core 2GHz+ CPU with 16GB.