HUGE difference. The file system arrangements are both like unix, but that's about it. Be has a more Mac-Like feel to the GUI, and it seems to be faster. It also has better SMP support, and using a journaling file system which doesn't get as corrupted if the machine unexpectedly loses power (linux should have a journaling fs by kernel 2.4 though). Be isn't mutli-user though, and is more client-oriented than server, so depending on your use Linux could be the better choice. Also, if you (like me) do any Java development, Be doesn't support that hardly at all, but does support other languages if you download the right compilers/utilities. Overall, as a desktop OS (for web browsing, listening to music, and doing work), I thinkg Be's better, though I do use Linux extensively as well. For gaming though, use Windows (or even linux now that some decent game are coming out for it).