Joshua Walker of Forrester Research offers some advice:
Swap out Web and email server hardware. Applications like Lotus Domino and Apache Web server are prime candidates for a migration to Linux. Although costs will stay nearly constant in terms of software licenses, hardware costs will decrease significantly in moving from Unix to Intel hardware. An enterprise-scale Intel-based server from Dell Computer, for example, costs less than $10,000, while entry-level servers from Sun will run at least $15,000. Migrate database servers. Both of the leading database vendors, Oracle and IBM, have pledged allegiance to the penguin platform. So feel free to make the move, knowing that you’ll still receive the same level of support and services. Replace development boxes. Now that there are a number of Java IDEs (integrated development environments) that run on Linux, companies should give their developers cheaper Intel boxes running Linux, instead of pricey Unix workstations. And since Linux is a derivative of Unix, training costs will be minimal.