Product : VMware, vSphere/6.0, Enterprise Plus
Feature : Max vCPU per VM, VM Config , Hypervisor
Content Owner:  Roman Macek
Summary
128 vCPU
Details
128 vCPU (64 vCPU with 5.5)

Maximum number of virtual CPUs configurable for the vm and presented to the guest operating system - supported numbers vary greatly with specific guest OS version, please check!