Some of this comes down to what you are used to.
Some people swear by Linux, others swear at it. Same goes for Windows and Mac's. Here are some things to think about:
Windows
Used by most other businesses, so swapping documents is easy
Easy to find someone to fix it if it breaks
Most people, therefore new staff, will already know how to use it, so don't require training
Cheaper up front than Mac's
Don't buy Vista, no matter what the sales guy tells you
Linux
Free initially, but generally more expensive for support
Harder to find someone that actually understands business processes who can support it
Sometimes have difficulty with software that won't run and printers that won't install
Doesn't scale as well as Windows
Lots of software that is made for Linux is Free, including the MS Office alternative of Open Office
Can have problems if you need to send and/or receive documents from other businesses
Macs
Most expensive of all systems
Pretty much the same points as for Linux, except that software is not free
Not recommended unless you and your staff are familiar with it, you are a diehard Mac lover or a graphic artist
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