I like XP better than any OS, tried a beta version of Vista recently (from a friends old beta copy, removed it)

I also used Vista at my office while i was a tech support exec, Aero feature was nice.

But Vista didnt convince me to abandon XP. You cant beat XP, it simply rockzzz. Simple and sweet :-)

Wont upgrade to Win 7 for the same reason as mentioned above. Although if it comes pre installed on a new PC, will use it.