The speciality of virtual desktop cloud computing is that user applications are executed in virtual desktops on remote servers. Resource management and resource utilization are very much significant in the area of virtual desktop cloud computing. Handling a large amount of clients in most efficient manner is the main challenge in this field. This is because the authors have to ensure maximum resource utilization along with user data confidentiality, customer satisfaction, scalability, minimum SLA violation etc. Assigning too many users to one server may cause overloaded condition and which will lead to customer dissatisfaction. Assigning too little load will result in high investment cost. So they have taken in to consideration these two situations also.