InfoPath Dev

Can an InfoPath webform with a sharepoint 2007 list handle 50 - 100 simultaneous users?

If so, what specs are needed on the server /network , so I can check with the IT folks.
Thanks.

Yes. You may need to load-balance your Windows Front End machines.

Microsoft has lots of prescriptive guidance on load balancing SharePoint front ends.

Here's an example: http://technet.microsoft.com/en-us/library/cc288334(v=office.12).aspx