Fortigate 60 connection limit?

Does a Fortigate 60 have a connection limit or count MAC addresses like a
Netscree 5GT 10-user? I want to network two offices with a tunnel. On ove
the office also has 30 users that need Internet access.

If I was using Netscreen, the 10-user model would not work. Does Fortigate
limit the connections on the LAN or is it unlimited?

Thanks