MY basis for it being a minimum for soft coral....Well it wouldn't be a minium but a good amount, but i waws saying if he wanted SPS he'd probly want 250W MH....The more light the beter your corals grow and live....I think and a 100 gallon tank is deeper and wider than a 24" in tank...I think, you really didn't provide specs..So i would go with 250 MH lights....IMO