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There is no such thing as an optimum that's right for everyone.
What any individual needs for decent performance depends on what
apps he runs.
*Most* people running a range of common business applications
need somewhere between 256 and 512MB, but some, for example those
editing large photographic images, can effectively use
more--sometimes *much* more.
But 96MB is much too little for decent performance for almost
anyone doing more than running solitaire. I wouldn't recommend
that anyone run XP with less than 256MB.