[Hampshire] Max TCP Sessions

Hi,

For a host using a Pentium 4 CPU at 2.8Mhz, what is a sensible max
value for number of TCP sessions this host could run under Linux?
Bandwidth per TCP session is likely to be about 10kbytes/second.
I know there will be a point where TCP will start to back off because
the host is not returning the acks in time, but I don't know how to
judge it.

Kind Regards

James