Userful Multiplier is a multiseat Linux desktop virtualization solution that enables a single computer to support up to 10 independent users at the same time, each with their own monitor, keyboard, and mouse by using extra video cards and virtualizing the X server. This approach offers the features of a full PC including high performance video and significantly reduces hardware costs, support and maintenance costs, electricity consumption, and e-waste as compared to stand alone PCs or thin clients. It installs on most popular Linux distributions, supports per-seat USB and 2-way audio, and works with virtually all video cards supported by X.
Userful Multiplier is shareware, you can free download and try it for free during trial period. After that you may buy it for $69 or should delete it.