The number of IP phones you have doesn't really relate to the number of DSPs you need.
Your DSP requirement will depend on how many lines to the PSTN you have, and what codec (G711/729 etc) you are using on the VoIP side...
If you supply this info we'll work it out for you, or you can use this handy tool:
http://www.cisco.com/cgi-bin/Support/DSP/cisco_prodsel.pl
Regards
Aaron
Aaron
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