How many telephones can use an ADSL line?
ADSL suppliers shout about speeds of 1MB, 2MB and 8MB, but these are download speeds, the upload speed is usually 256k upstream, and that is the limiting factor. Therefore you can get 3 to 4 concurrent calls on a standard ADSL connection, and if you have a busy office of say 10 people you should consider a dedicated ADSL connection for VoIP.
VoIP calls are digitised and compressed using Codecs. Most equipment uses the G711 codec, which sounds good, but uses a lot of bandwidth. You can switch to G729 codec which slightly muffles speech but uses 8 times less bandwidth