The cost of migrating to Windows XP to Vista will be higher than the cost of migrating to Linux and that will push migrations to Linux.

While we were profitable this quarter, we still have improvements to make in our business which will lead to cost reductions,

the window of opportunity for migrating will be when Vista comes onto the market.

There is some functionality difference between a Microsoft thick client and a Linux desktop and many employers believe there are productivity gains to be had,

Do you really want to pay for all the excess functionality in Windows that distracts your employees and reduces their productivity?

This cost restructuring initiative is part of the comprehensive transformation of Novell's business that the management team has been designing and implementing over the past year, ... While it is a difficult decision to eliminate positions in our talented and dedicated workforce, this move is necessary to ensure that our costs are more closely aligned with our business strategy.