As others have said, it really does depend on the work-load.
Some have suggested at 1:75 is "low" - for me, based on the workload my staff have, that's *high!!*
I have 4 groups supporting various workloads in various geographies.
They range from as low as 1:20 to as high as 1:70
For us, the /number/ of users we support isn't the issue - it's the workload those users generate. Some part of that is due to the types of applications we support at each site. Some of it are just the demands some of those departments put on us (e.g. continual last minute requests). Some groups are highly self-sufficient. Others rely on IT day-to-day to help develop solutions to increase their own productivity.
I've asked the same question the original poster asked for years - what's the "right ratio?" The answer is: it's unique.