How MSSQL Server license works

Trying to determine how many CALs do I need for SQL license.  Do the users coming from the web count?  Or only direct connection.  
#2 does it count per processor or per core.  So if I have 2 CPU but 32 cores.  Do I need to pay per each core?
Useful links would be great.  Thanks.
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Tiras25Asked:
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Surendra NathConnect With a Mentor Technology LeadCommented:
Any client who will access your application, it doesn't matter if it is direct connectvitiy or indirect connectivity.
http://social.msdn.microsoft.com/Forums/sqlserver/en-US/2b4a718f-6089-4ce9-8d35-87f6a83b0335/sql-server-cal-licensing-as-it-applies-to-my-web-application

although the link is not working in this thread any more the info is true....

So, if you have more than 25 users, you have to for per processor licensing which costs around 2000 $
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COANetworkConnect With a Mentor Commented:
SQL Server 2008 Licensing Overview
SQL Server 2012 Licensing Datasheet
SQL Server Licensing (forum thread)
Official MS SQL 2012 purchase page
Whether you are per-core or per-cpu depends on the edition.  for web connections - see the links above.  MS licensing is really convoluted
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Surendra NathConnect With a Mentor Technology LeadCommented:
For SQL 2008, they call it per socket.. that if you have one processor which has multiple cores ( in your case 32), still you need only one license.
But if you have two processors (physical processors) then you need two licenses.

Remember, the above is not true for SQL 2012 though, where they shifted from socket level licensing to core level license.
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Tiras25Author Commented:
Ouch!  So with SQL2012 I would need 64 licenses if I have 32 cores per CPU.

So what determines CAL licenses?  Direct connectivity to the server or any client even over the web?
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