Azure compute unit (ACU)
The concept of the Azure Compute Unit (ACU) provides a way of comparing compute (CPU) performance across Azure SKUs. This will help you easily identify which SKU is most likely to satisfy your performance needs. ACU is currently standardized on a Small (Standard_A1) VM being 100 and all other SKUs then represent approximately how much faster that SKU can run a standard benchmark.
The ACU is only a guideline. The results for your workload may vary.
|SKU Family||ACU \ vCPU||vCPU: Core|
|D1_v2-D15_v2||210 - 250*||1:1|
|G1-G5||180 - 240*||1:1|
|GS1-GS5||180 - 240*||1:1|
|H||290 - 300*||1:1|
|L4s-L32s||180 - 240*||1:1|
ACUs marked with a * use Intel® Turbo technology to increase CPU frequency and provide a performance boost. The amount of the boost can vary based on the VM size, workload, and other workloads running on the same host.
**Hyper-threaded and capable of running nested virtualization
Here are links to more information about the different sizes: