For all those who think that J2EE is new, take a look at J2EE which has only recently launched, Then take a look at MTS & DCOM - J2EE is such a blatant rip-off it's frightening. Unfortunately, anyone programming to J2EE is going to suffer from having to write too much plumbing and from having an inherently inefficient execution engine to run within. The beauty if .NET is that it makes the whole language discussion mute - language no longer matters - some will prefer VB, some COBOL, some Java, some Eiffel (!) and many will prefer C# - it matters not, they're all supported. What will matter is the platform, execution environment, ease of deployment, debugging, maintaining solutions and your speed to market with those solutions. Java simply can't compete with .NET - it's too far behind. Rich.T.