"The ROI of open-source software is a contentious issue.
"Several recent studies, conducted by Yankee Group, Jupiter
Research, Forrester Research and others, have focused on the ROI of
upgrading a Windows installation versus switching to Linux and have
concluded that it is less expensive to stick with Windows. But the
reports miss a critical point: switching from Windows to Linux is
the worst-case ROI scenario. After all, the new platform requires
training and perhaps hiring new personnel--always expensive
propositions--versus merely paying for licences..."