Ian Finley from ARM Research has written a report on the state of the SOA market.  It is worth a read and something to share with customers.  You can find it here.  There is great support for the Microsoft platform as we come out at the top in terms of commitment to SOA, spending, etc.  Predictions for 2008 are nice to see.  The report is balanced and a good read for the CIO crowd.  (BTW, the picture is Lake Coeur d'Alene on a beautiful summer day last year ...)