SIP to PSTN gateway

We want to be able to provide SIP to PSTN calling service to our clients and thus require to connect to a PSTN VOIP Gateway. Only outgoing (SIP to PSTN) calls are required for our system. We plan to have multiple clients registered to our system and cannot be sure of the number of simultaneous calls required.

This connection to the gateway to route calls to PSTN without any limit for the number of simultaneous calls.

Not possible. For a direct ISDN connection, you will get 24 or 30 simultaneous T1/E1 interface. For indirect connection via SIP, etc., you will be limited by the available quality internet bandwidth (and by the ISDN capacity of your ITSP).