How to calculate the number of Logical Processor?

Question

What I know is

Number of Logical Processor = Core x Sockets x HT

Is it right ? How many Virtual Machines are possible to provision with this logical processor ?

Answer 1

Exactly , so if it has 2 Procs with 4 Cores and HT enabled then the

Number of logical processor  = 2 x 4 x 2 = 16

ESX will also use a core, so if you take the simplistic view of allocating cores to VMs, you only have 7 to "allocate".

Have a look at this VMware community question on ESXi CPU.