My company has 100,000 or so workstations and just made a commitment last year to upgrade from Win95. Because our upgrade cycles are so long, we are moving to Win XP professional, the latest and greatest. I have long been happy with ME at home but will likely move to XP soon to keep work compatability. I was just tasked with reworking an application that runs happily on DOS 5 and 286 computers. We can't replace them and current fast boxes have timing issues with the compiler so its time to redo. I believe you only upgrade when there is a good reason to do so. If you can't run the software you need, you do something.