I am very confused. As I research on web calculation on vCPU and logical cores method also is same.

https://forum.huawei.com/enterprise/en/what-is-machine-learning-explained-in-detail-part-1/thread/66...

Number of vCPUs = (No of Threads x No of Cores) x Physical CPU Number 

https://baiweiblog.wordpress.com/2017/10/27/how-many-physical-and-logical-cpu-cores-in-your-computer...

These threads are the core’s logical capabilities. The total number of logical cores = CPU sockets × physical cores per socket × threads per physical core.

https://www.virten.net/vmware/vmware-vsphere-esx-and-vcenter-configuration-maximums/

But on below link showing ESXi 8.0 Host Maximums

Logical CPUs per host =896

Virtual CPUs per host = 4096

Thanks Scott28tt,

As I need replace the old ESXi 6.7 server to ESXi 8.x server for mirgrate the VM(s), so I need calculate method.

Thank you for your reminder Scott28tt,
Yes I will buy more than one ESXi 8.x server for the HA and failover.
Will using vMotion/Cold vMotion for mirgate the VM(s).

Background
Over 10 ESXi 6.7 Server need to migrate to new purchase (assume 7-9) servers and install ESXi 8.0
On old ESXi 6.7 over 200 VM(S), total using over 900 CPU and over 3000GB RAM

Query
For the VM population grow, I need clarify the calculation method then estimate the Qty for migration (I will take some buffer for overload)

You do not multiply all of these together e.g.

Xeon GOLD 5220 2.2G x 2Sockets 18Cores 36Threads = 2(processors) x 36(threads) = 72 Logical Processors (vCPU)

purchasing is based an units of 32 cores per processor so your proposed ESXi 8 processors would both need 2 licences 

Xeon Gold 6430 2.10 x 2Sockets 32Cores 64Threads = 2 VMware licences

Xeon Gold 5415+ 2.90 x 2Sockets 8Cores 16Threads = 2 VMware Licences

Thanks for share the Licenses information. Battybishop.

As I need migrate over 10 ESXi 6.7 host migrate to ESXi 8.x host

On new ESXi 8.x host is propose using Xeon Gold 6430 2.10 x 2Sockets 32Cores 64Threads (2x64= 128vCPU)

If I have VM(s) which total is 900 CPU in over 10 ESXi 6.7 host, so I need 900/128 for the = 7.03 host, it mean I need purchase 8 Qty ESXi 8.x host for migration. Am I right?

Please bear in mind that the second thread is a achieved by Hyperthreading so is not equivalent to a true core. 

Without knowing other information like memory network capacity, processor usage etc. and basing it on purely vCPU then 8 would be minimum but would give little room for moving machines around for patching ESXi, covering off high CPU workloads or providing resilience for potential hardware failures, I would recommend a minimum n+1 so 9 hosts with 2 processors (32cores) = 18 VMware processor licences, if I remember correctly you buy these in 2 processor bundles but always check with your VMware reseller.

battybishop! thanks for your guidance and opinion.