In Rel-10, theoretically there can be 5 Carriers. In each carrier, there can be 3 cells, and hence 15 cells in an eNB. In Rel-8, only 3 cells in an eNB.
Now lets calculate in each Cell. I am assuming only data call users and not voice calls. It means every frame a user does not need an RB and it can be given 1 RB may be once in xxx frames. Lets say this data speed is enough.
Theoretically, 001 to FFF3 = 65523 C-RNTI possible(Apart from Paging, SI and MBMS RNTI). Out of them some will be TEMP C-RNTI, RA-RNTI, TPC-PUCCH and TPC-PUSCH RNTI and that too for some time. Theoretically assuming lets say altogether they are not more than 523 at a time. Then I will be left with 65000 C-RNTI free to be allocated to users. Mind it, this is theoretical. Theoretically this is the number in a cell.
Practically, depends on speed required by each user. If I need to give 1 RB pair in each Frame, then I have Maximum 1000 RB Pair including PUCCH. So we can assume approximately 900 users. Again if 1 RB every 2 Frame then 1800 users, If 1 RB every N frames then N*900 users and so on until 65000 users as that is the RNTI limit in a cell.
Again in Rel-10 LTE-Adv that will be 15 times of a cell, in an eNB with 4+1=5 Carriers.