I wrote about this the other day, that Windows Server 2008 (Longhorn) will be the last 32-bit Server product from Microsoft however some people have taken Bill Laing's comments to include Windows Client (i.e. Vista v.Next).  Here is the official low down. 

Bill Laing, a General Manager in the Microsoft Windows Server Division, has been quoted as saying that Windows Server 2008 will be the last 32-bit operating system.  Bill is a server guy and indeed Windows Server 2008 is the last 32-bit server operating system – all future operating systems for server hardware from Microsoft beyond Windows Server 2008 will be 64-bit.

A few folks took Bill’s comments on Windows Server and applied them to Windows Client deriving that Windows Vista would be the last 32-bit operating system. That is an incorrect extension.  While Windows Vista includes both 32-bit and 64-bit and there is a growing community of drivers for 64-bit Windows Vista we have not decided when Windows Client will follow Windows Server and become 64-bit only.

Windows Vista Team Blog : On 64-bit and Windows Client

ttfn

David