In case you haven't heard, MS has a new Empower program.

If you pay MS $750 US, and commit to develop one software package that natively supports one of the following technologies (and release it within twelve months of signing up for the program):

-Microsoft Windows Server 2003
-Microsoft Windows XP
-Microsoft Windows 2000
-Microsoft SQL Server 2000
-Microsoft Mobility platform (Microsoft Windows for Pocket PC, Microsoft Windows for Smartphone)

Up to five (5) software licenses (for internal use):
-Microsoft Windows® XP or 2000 Professional
-Microsoft Office XP (Premium or Developer Edition)

One (1) software license and up to five (5) Client Access Licenses (CALs) for:
-Microsoft Windows 2000 Server (Standard or Advanced Edition) or Microsoft Windows Server 2003 (Standard or Enterprise Edition)
-Microsoft Exchange 2000 Server (Standard or Enterprise Edition)
-Microsoft SQL Server™ 2000 (Standard or Enterprise Edition)
-Microsoft SharePoint™ Portal Server

Five (5) MSDN® Universal Subscriptions (Development & Testing license)*
One (1) MSDN Universal Media kit (DVD)

For details, check out:

http://members.microsoft.com/partner/isv/empower/default.aspx

Regards,