wot les said..
I think the critical measurement is the distance in height that your pipe has to rise up above the level of your water source before turning and travelling down to the 'user' end as you put it.
If this height is more than 28-32 feet, then it wont syphon because 'cavitation' will occur, this is where the negative pressure (i.e. suck) on the water becomes too great and the water vaporises into a gas and the syphon breaks.
The distance the travelled down is not so important so long as its further then the height travelled up.
However, if the height difference is large, i.e. your gonna get a huge sucking effect, and your pipe wall is not stiff enough, the pipe may collapse causing a constriction. This will at best, seriously reduce the flow and in all probability stop it from working all together.
Horizontal distance is far less important. If you have a marginal height difference, and a narrow pipe, then friction losses along the length of the pipe could stop the syphon from working. This can be over come by installing a larger diameter pipe.
I love syphons me, int syphons brrriilliant.