They're exactly the same, yet not, Jeff. I personally think Home is not
named correctly, because users need to jump through hoops where you have
multiple accounts. In Home, Limited accounts are just that - limited for
what they can do - and either you need to jump through those hoops to let
Junior play his games or just make everyone a member of the Administrator
group, which enabled Junior to ruin the system.
Pro allows individual account adjustments even on Limited accounts, where
you can let certain people (children) have at their games, but touch nothing
else on the system. It is much more flexible than Home.
You can make a decision for yourself:
http://www.microsoft.com/windowsxp/whichxp.asp There are many other factors
beside children and games, so you should run through the information before
making a decision. Remember, too, if you have the qualifying current
operating system (careful, some OEM "repair" CDs don't work) you can also
purchase either one on an upgrade CD and save yourself money.