SharePoint 2007

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　　from: http://technet.microsoft.com/en-us/library/cc262787.aspx
　　The following table lists the recommended guidelines for site objects.
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Site objectGuidelines for acceptable performanceNotesScope of impact when performance degrades　　Site collection
　　50,000 per content database
　　Total farm throughput degrades as the number of site collections increases.
　　Farm
　　Site collection
　　150,000 per Web application
　　This limit is theoretical, and is dependent largely upon:

• 　　Performance of the database server on which the configuration database resides.
  
• 　　Performance of the Web servers in the farm.
  
• 　　Network bandwidth between the Web servers and the database server.
  

　　This is not a hard limit, and assumes a single database server. Yourenvironment may not be able to host this many site collections per Webapplication. Distributing content databases across additional databaseservers can increase the effective limit of the number of sitecollections per Web application. You should perform testing todetermine the actual effective limit in your environment.
　　Farm
　　Web site
　　250,000 per site collection
　　You can create a very large total number of Web sites by nesting thesubsites. For example, 100 sites, each with 1000 subsites, is 100,000Web sites. The maximum recommended number of sites and subsites is 125sites with 2,000 subsites each, for a total of 250,000 sites.
　　Site collection
　　Subsite
　　2,000 per Web site
　　The interface for enumerating subsites of a given Web site does not perform well as the number of subsites surpasses 2,000.
　　Site view
　　Document
　　5 million per library
　　You can create very large document libraries by nesting folders,using standard views and site hierarchy. This value may vary dependingon how documents and folders are organized, and by the type and size ofdocuments stored.
　　Library
　　Item
　　2,000 per view
　　Testing indicates a reduction in performance beyond two thousanditems. Using indexing on a flat folder view can improve performance.
　　List view
　　Document file size
　　50MB (2GB max*)
　　File save performance is proportional to the size of the file. Thedefault maximum is 50 MB. This maximum is enforced by the system, butyou can change it to any value up to 2 GB.
　　Library, file save performance
　　List
　　2,000 per Web site
　　Testing indicates a reduction in list view performance beyond two thousand entries. For more information about large lists, see White paper: Working with large lists in Office SharePoint Server 2007.
　　List view
　　Field type
　　256 per list
　　This is not a hard limit, but you might experience list viewperformance degradation as the number of field types in a listincreases.
　　List view
　　Column
　　2,000 per document library
　　4,096 per list
　　This is not a hard limit, but you might experience library and listview performance degradation as the number of columns in a documentlibrary or list increases.
　　Library and list view
　　Web Part
　　50 per page
　　This figure is an estimate based on simple Web Parts. The complexityof the Web Parts dictates how many Web Parts can be used on a pagebefore performance is affected.
　　Page
　　Managed path
　　20 per Web application
　　20managed paths is a soft limit. Managed paths are cached on the Webserver, and CPU resources are used to process incoming requests againstthe managed path list. You should test for performance before exceeding20 managed paths in a single Web application.
　　Web application