Depends on the licensing model but yes, if you have a quad proc box, you would essentially need 4 licesnes unless you restrict SQL from using all 4 then you need to purchase just the license's for the processors you intend to use.
Also, this model applies to only physical processors so if you had a dual core box that was running dual core processors (4 cores) you would only need to buy 2 license's.
(In reality you could buy 2 license's and use all 4 procs but if you ever got audited, you would be hit for not having enough licensing. Unlike Windows Server 2003 (Term Server) where you have to load client license packs, SQL Server doesn't require that you load a license to use X processor.)
hth
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Licensing
