> thank for the reply. my application start from Raw Accounting Process upto Financial Statements. I guess ur right winform if better for UI and so on. As of the moment deploying out application in the web is not that necessary. And i have no problem using FAT client since i can distribute it easly. So you use winForm. do you think winform is best suite for us.

I prefer Winforms for the look, better controls, faster response than a web app. I do web apps when required because it's easy to deply and modify. In your case it seems WinForms would be indicated.

As I said before, if you encapsulate your business logic and data access in a separate business object, then you could change the interface to web if needed in the future much more easily.