Smart IT people generally want the maximum productivity for the minimum amount of cost and time. This suits most people in most places. Upgrading to the latest greatest usually only slightly increases productivity, at best, and often either makes no change at all decreases it, often at great cost. There are lots of things that Win7 does better than WinXP, I can run 16Gig of ram quite happily, and 3tb HDDs will be easier to add. But office based users rarely ever need this and the basic functionality, old software compatability and the stability of WinXP trumps all the costs and pain of a major upgrade. Most of my clients are very small, the upgrade to Win7 has been moderately easy, but then most use off the shelf software its not too hard to upgrade. However I doubt any of them can point out even one improvement from moving to Windows7 apart from that it looks a bit smarter. And as others point out, merely moving icons around a screen confuzzles users never mind whole OS upgrades.