While to the MS oriented, the Small Business bundle seems like a good idea, I would recommend considering something like one of the good Linux distributions or the Novell Open Workgroup Suite. Either way, it saves the small business a ton of money, adds security, and is more feature packed compared to the MS solution.
Small businesses usually lack the resources to keep up on the constant barrage of updates required to keep their Microsoft servers and applications secure. Also, the IT consultants who install these systems rarely provide the continued high level of support necessary to keep them secure, therefore, within a few months, those MS systems have some severe vulnerability that doesn't get patched. Sure, you can turn on automatic updates but how many serious IT departments allow that considering Microsoft's spotty reputation for updates causing other problems. What would a small business owner do if his accounting software, email, network fax, etc. stopped working for no apparent reason. Do they know how to back out an update or even know where to look.
Lastly, NEVER, NEVER, NEVER recommend peer-to-peer networking even for a 3 user office. It will always come back to bite them later.
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