"Independent market estimates range up to $2,000 for the cost of migrating to the Windows 7 operating system for many PC users," IBM argues. "New PC hardware requirements account for a significant portion of the added expense."

IBM claims its package will help businesses save as much as 50% vs. Windows on software costs. IBM says Client for Smart Work will consist of the following components, some of which are already available: "Word processing, spreadsheets and presentations from IBM Lotus Symphony, which is a free-of-charge download on the Web; Email from IBM Lotus Notes or the cloud-based LotusLive iNotes launched earlier this month, which starts at $3 per user, per month; Cloud-based, social networking and collaboration tools from LotusLive.com from $10 per user, per month; and Ubuntu, an open platform for netbooks, laptops, desktops, and servers."

"Since the IBM Client for Smart Work is based on , Linux and open Web standards, it can integrate with any third-party software," IBM says. "This gives companies the freedom to use technologies of their choice, extend their functions and preserve existing investments."

IBM Client for Smart Work is already being sold as a hosted virtual desktop by partners such as Web hosting provider and desktop virtualization vendor  

IBM and Canonical say there will be hundreds of partners offering IBM Client for Smart Work in the United States, but not until 2010. Partners will include systems integrators, virtual desktop providers and others.