I recently purchased my first Mac ever, a iMac G5. Granted it's actually a computer for my Mum but I find using it a blast and she prefers it immensely. I personally have a Dimension 8400 with and X800XT running a P4 @ 3.0Ghz. Additionally there is a Dimension 4600 in the home offce. If Apple had a trade in program for PC users offering a good discount I would switch both computers to a Mac in a second. Unfortunately there is no way that I am going to replace my desktops for a couple of years. Now I know I could sell these machines on Ebay and recoup some $ but it would be a lot easier for me to take my machine to an Apple store and walk out with a Mac. I think there are a lot of PC users out there to whom Mac's appeal to a great deal but it requires a significant re-investment in hardware and software licenses. I think it would make sense for Apple to offer such a program even for a limited period of time to guage response from willing switcher's.