For my needs, there is no justification for me to upgrade from XP. I tried the 2003 beta, and while it had a few new features I liked (Word's reading view, Outlook's new layout), they aren't enough to justify the expense.
I beta tested 2003 and as a company decided to buy it as I was rather impressed with it. BUT, on my home machine (Win XP) I use Appleworks which I find supremely easier to use and because it was written in assembler is infinitely smaller and runs faster!!
We have Office 2000 on the machines at work while I use Office XP at home. Got Office XP as an OEM version on my home machine and laptop. I really didn't see much improvement between 2K and XP.
I probably won't upgrade my personal systems to Office 2003 until a service pack is released or if I get a new home PC.
We may considering upgrading the Win @k and XP clients to Office 2003 sometime next year. We have 2 PCs at work still runing Windows 98, but I understand you need either Win 2K or XP for office 2003. So when we replace those PCa, we'll get Office 2003 on the replacement ones
I use Office 2003 and i think it is alot better then Office XP. The layout of Outlook is unbelievably better which is why i use it all the time now .. ill be looking forward to see the sneak release images of the next Office when it comes nearer to the time.. i wonder if it can actually get any better when it comes to layout than Office 2003
All in All, im very happy with Office 2003, i found its alot more reliable to use and it is slightly quicker to load than Office XP