For Microsoft, the release of its next operating system, known as "Longhorn," tentatively scheduled for the holiday season 2006, will be the culmination of years of effort -- and mark the first major new operating system for the company since 2001.
"It's our big investment," Bill Gates told a crowd of hardware developers in Seattle last month.
For many in the Linux community, Microsoft's operating system release is seen as a huge opportunity to poach customers when they are faced with the decision of buying into the latest Microsoft vision or exploring alternatives.
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