Making cupcakes is not a computer-intensive business, but with four scattered stores, Cupcake Royale had six laptops and four point-of-sale systems that rely on Windows. However, the company had been reluctant to jump on the Windows 7 bandwagon--so much that it had even opted to downgrade newer PC purchases to Windows XP.

Further south, is a family-run accounting firm in San Diego. Balin had PCs running Windows XP with Microsoft Office 97 and a Windows 2000 server running Lotus Notes.

The CPAs at Balin have a much different clientele than Cupcake Royale, and conduct more of their day-to-day functions on a PC--but the two are very similar to each other, and probably to a vast majority of small businesses when it comes to embracing new technology.

Better the Devil You Know...

Neither business had a particular problem with Windows 7 or other newer technologies. The comfort of familiar and reliable Windows systems made them reluctant to go through the pain and expense of an upgrade.