Ubuntu has it Covered.

As you can see from the quote below, it looks like Ubuntu wants to release something that will compete with Windows Vista when it comes out. From what I have seen using Ubuntu…it could happen.

Announcing: The Dapper Drake – OSNews.com
With Breezy Badger on its way its time for the announcement of what the next 1 release will be called, and the Ubuntu team has decided that the next 1 release (6.04) will be called The Dapper Drake. This release of Ubuntu will be supported for 3 years after release, and the Ubuntu developers are going to work as hard and as long as possible on Dapper Drake, as it’s what they’re going to release in response to MS’s release of Windows Vista.