Issue: SharePoint Sites may log “Excessive SPRequest Objects,” under normal use.
When I first saw this message I began thinking the worst… somewhere in our code we are not disposing of objects.
The Good News:
Well after some deeper research it turns out the “Excessive SPRequest Objects” message is often logged by SharePoint because "The default threshold to get the above warning is 8 - which is actually far too small for real life scenarios as we have seen that with navigation controls on your master pages you will for sure exceed this number".
Solution:
Modify the following registry key using RegEdit on your WFEs.
HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Shared Tools\Web Server Extensions\HeapSettings
LocalSPRequestWarnCount = 50
Note: Create the HeapSettings Key and LocalSPRequestWarnCount DWord
Ref: http://blogs.technet.com/stefan_gossner/archive/2008/05/07/troubleshooting-spsite-spweb-leaks-in-wss-v3-and-moss-2007.aspx