i'm shure we have the same tank, i wasn't counting the sand. i'm thinking 36-48 for starters on a custom heatsink, i think this will be the best way to evenly light the tank without wasting light on the overflow. judging by the results from the 24 led kit i did as a supliment to the halide on my 92 corner i'm going to use 1.5 blue/1 white so ill use 3 blues for every 2 whites this should give a crisp white lite with a blueish tint and a nice neon glow to the corals. i'm only useing the tank for frags right now so i'm going to try 24 on one side first then decide if i need to add more or spread them out.