We are planning on transcoding potentially 100+ programs (Mpeg2 to 4). We have read several blog posts about performance, and the suggested video cards to perform this function in hardware. However, I have not seen a mention from anyone on how many programs GPU hardware is capable of transcoding simultaneously . I realize there is quite a bit of variance based on the size, quality, and encoding of the streams you intend to transcode. However, I am looking for some generalized statements from anyone that has tried transcoding multiple programs using a single GPU, and how many programs they were able to simultaneously transcode before encountering performance or quality degradation.