At least 500CU as long as the load is no greater than 380 amps commercially using a 75 or 90C conductors and sunlight resistant. #400 for a dwelling unit as applicable to 310.15(B)(6) '05NEC, in its entirety.
sorry, in detail that might even lead to additional questions.,.,., but assuming 240/120 single phase with no ambient problems.
We now need to consider load. As David referenced, if the calculated load is 380 amps or less, then 310.16 & 240.2(B) would allow a 500 kcmil Cu
for the phase conductors with a neutral sized per 220.61 but not smaller than 1/0 per 250.24(C)