I, too, have a hard time envisioning a lot of SMBs jumping to Linux in the immediate future; however, with so many businesses still on NT and Microsoft dropping support at the end of the year, it seems like if you are going to make a move a new OS, now could be the time.

IBM certainly has its partners geared up for that Linux possibility. However, as some of these posts have mentioned, outsourcing network and IT services is fairly easy regarding Windows -- every city and town has consultants and such that specialize in Microsoft OSes. I don't get the sense you can pick up the Yellow Pages and find local Linux outsourcing options.