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For a very large size organization which wants to implement intranet portal which is having 20K user in each region e.g. North America, South America, Europe, Asia pacific, Africa region how is SharePoint 2010 licence required. do they need licence for each 0.1 million user/employees? or how it works?

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I would ask Microsoft representatives to be completely sure in this case. But they will probably tell you that you need to buy a SharePoint CAL for every domain user that can and will access your SharePoint Portal regardless of the geographical location. So, yes, it might be 0.1 M users.

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any idea how SQL server cost works in this case? – Mdh22 Jun 26 '13 at 2:41
It greatly depends on whether the company already has SQL CALs. If it doesn't - it can indeed be pretty costly. You need to have a CAL for every user or device accesing SharePoint. Number of SQL Servers does not matter. – Denis Molodtsov Jun 26 '13 at 7:05

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