You can configure a virtual machine to have up to 32 virtual CPUs. This number is decided based upon
Number of licensed CPUs on the host (In other words you need enterprise plus edition),
The number of CPUs that the guest operating system supports, and
The virtual machine hardware version determine the number of virtual CPUs
1 On the CPUs page of the New Virtual Machine wizard, select a value from the Number of virtual sockets drop-down menu.
2 Select a value from the Number of cores per socket drop-down menu.
To determine the total number of cores, multiply the number of cores per virtual socket by the number of virtual sockets. The resulting total number of cores is a number equal to or less than the number of logical CPUs on the host.
The total number of cores appears.