We have a windows 2003 server that is on its last leg that I inherited to manage and I am wanting to build a new server running windows 2008 to replace it. We have 24ish users that remote desktop to the server and run some accounting software on it and it has been that way before I inherited the server. I see the server has 15 CALs on it but not a single one of them is being used and I currently have 10 users on the server right now. Do I not need the CALs then for 2008? I know it will come with 5 CALs but I shouldn't need any extra right or am I missing something? Are CALs for AD only? 