To a question like this, as it is now, you'll get a pile of different answers, and none will suit. There is no standard Global Software Company, there is no standard IT department, there is no standard user community.
A lot of factors decide theprecise figure. What servers, what operating systems? Typically a Novell environment requires less people than an NT network.
Are you using a deployment tool? The more automated (re-)installations run, the less people required to support, but maybe the more to set it all up.
How many different OSs are there on your desktops? How many roaming users do you have? How do they connect, how can they be reached?
But most of all, what do your users want, and what do you want to give them? How fast should an engineer be at their desk, and how fast should a problem be solved? How long should that engineer investigate a problem before passing it on? Do you have contracts with external companies for second or third line support?
All ofthese, and a lot more, need to be answered before you can calculate the required staff. For LAN, support, development and so on. You'll notice that then still you'll get different numbers, but a lot closer to each other.
Jim