Hi Mikkel -- Both vendors have generally gotten away from making seat counts the focus. I think Microsoft is claiming 130 million, and IBM claims about 113 million. The problem with seat counts is that they are completely artificial... unaudited numbers. In terms of numbers to bet on, you could do well with the Gartner market share numbers. They report IBM as having 46% share, Microsoft at 44.2%. These percentages are based on revenue, not seats. Those numbers are reported publicly at http://www.cmpnetasia.com/ViewArt.cfm?Artid=24452&Catid=8&subcat=83 Hope this helps. --Ed