How to calculate the peak flops of Gideon 300 Cluster ?

We just follow the "usual practice" to calculate the theoretical value as appeared in Jack Dongarra's Linpack paper, which is a frequently updated Linpack performance repository. For example, with Intel P4 2200 MHz, its reported theoretical peak is 4400 Mflop/s (i.e. 2200 x 2). With a cluster of 512 P4 2 GHz processors, the reported theoretical peak is 2048 Gflop/s (i.e. 2 x 2 x 512).

We don't like to make up the numbers, we just follow the tradition :)

(Answer from Anthony)