I responded at the other thread at http://communities.netapp.com/message/66130#66130 ... size and users is dependent on the 3240 workload not vFiler specific.... If the same users 1,000 users are split from one vFiler into 50 vFilers it is the same workload to the 3240. The performance profile needs to be determined to see if the 3240 can handle the workload. But not an issue on the vFiler itself which is more of a container and not a hypervisor with an ONTAP instance.