I had observed that, in my server SMLG screen is showing as total 10 users, when

actually two users are logged in. and some times its counting sessions as users.

Suppose, if userx is working with server, in AL08 its showing this userid in each
application server and its counting as total 6 users.

I think it should not show like this.

Please suggest me how to know the exact count ?

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ST06 -> Detaled Analysis menu -> Lan check by ping

SM04 will give you detailed list of users and sessions... AL08 will show you the
sessions per instance...

SM04 -- Session Administration is also there, not in AL08.

If you have more than one application server, use AL08 instead of SM04.
or

It is because they are at the logon screen which has established a connection.
You will notice that the transaction code shown when there is no user name is
SESSION_MANAGER.

This shows you which workstations out there have the login screen up but have not
yet entered a user name and password.
The transaction column shows the Last executed transaction code.

Sometimes your users will have multiple sessions open. If they do, to the system,
it is the same as multiple logins as it relates to the resources used etc.

So the user name will show up more than once in AL08.

Under the application server they are logged into, each instance of that user name
on that application server represents a session open.

For instance if you run AL08, you will have your name show up at least twice on the
application server you are logged into.

One will show AL08 and the other will not have a transaction next to it.

Then you will notice your user name showing up on all other application servers
with no transaction. This is because you are using AL08