Acceptor threads are threads that wait for connections. The threads accept connections and put them in a queue where they are then picked up by worker threads. Ideally, you want to have enough acceptor threads so that there is always one available when a user needs one, but few enough so that they do not provide too much of a burden on the system. A good rule is to have one acceptor thread per CPU on your system. You can increase this value to about double the number of CPUs if you find indications of TCP/IP listen queue overruns.
You can tune this number through the user interface when you edit a listen socket.
For more information about adding and editing listen sockets, see the Sun Java System Web Server 6.1 SP7 Administrator’s Guide.