I just counted the SPUs from this picture.
Also, it has 128 bit memory bus width like the 8600GT(S).
Nvidia:
8800Gtx has 128 Stream Processors.
8600Gt(s) has 32, so a 4/1(2.5) ratio.
8500 has 16, so a 8/1 ratio
ATI:
HD2900 has 64x5=320 Stream Processors.Link
HD2600 has 24x5=120, so a 2.66 ratio.
HD2400 has 8x5=40, so a 8/1 ratio.Link
It might suggest that HD2600 is just a little bit closer to the HD2900 than the 8600 is to the 8800.
Also, it has 128 bit memory bus width like the 8600GT(S).
Nvidia:
8800Gtx has 128 Stream Processors.
8600Gt(s) has 32, so a 4/1(2.5) ratio.
8500 has 16, so a 8/1 ratio
ATI:
HD2900 has 64x5=320 Stream Processors.Link
HD2600 has 24x5=120, so a 2.66 ratio.
HD2400 has 8x5=40, so a 8/1 ratio.Link
It might suggest that HD2600 is just a little bit closer to the HD2900 than the 8600 is to the 8800.