SharePoint 2010: Suggestion for Virtual Setup compare to MOSS 2007 Physical Setup

Hi,

My client want to upgrade one of application of MOSS 2007 to SharePoint 2010. Client also wants to move from existing Physical enviroment to Virtual environment (MS Hyper-V 2008).

I like you to suggest infrastructure for SharePoint 2010 virtual environment after going through following existing MOSS 2007 Physical Setup:

APP01--> CPU: 2 x (2.0 GHz 4 Cores) RAM: 24 GB

WFE01 --> CPU: 2 x (2.0 GHz 4 Cores) RAM: 24 GB

WFE02 --> CPU: 2 x (2.0 GHz 4 Cores) RAM: 24 GB

I need suggestion for Virtual Enviroment for SP 2010 at par with above MOSS 2007 Physical Environment

Thanks in Advance.

Thanks & Regards,

Kaushal Bhavsar