If I want to set up a smart client application where I have, let's say, 30 clients accessing SQL Server 2005 on our machine (I know I need 30 licenses).

Does that mean, though, getting your ES license packs as well as the User CALs from Microsoft (60 licenses)?  Thus about $150 per license from them and about $25 per license from you?

And I guess the ES license has to be renewed every year but the User CALs don't?

Thanks