Microsoft Windows 7 sales are expected to rise in 2010, along with the demand for new hardware like PCs and servers, according to a Goldman Sach's IT spending survey forecast.

Goldman forecasts a decline of 8 percent in global IT spending for 2009, followed by 4 percent growth in 2010.

Goldman expects PC upgrades to rise in 2010 due to 'aging PCs at the end of their lifecycle and due to Microsoft Windows 7.

The survey, which was done by 100 IT executives from Fortune 1000 companies, found that 94 percent of the respondents plan to upgrade to Windows 7.

Meanwhile, 32 percent said they will begin planning for it

in 2010 and 28 percent intent to upgrade later in 2011.

Although it appears that many are considering Windows 7, the survey found that Apple is the PC maker gaining the largest chunk of the IT budget, followed by Windows-based PC makers HP, Lenovo and Dell.

Although Apple's presence in the enterprise PC segment remains small, the report states, the company was a share gainer for the 11th consecutive time in this survey, as companies and employees continue to adopt the Mac platform for corporate use. We think these results are supported by Apple's recent strong September quarter, with Mac sales a key driver.

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