Although I agree that MOST of the new accounts are a mix of upgrades and new accounts, I don't doubt that several Gmail users are switching over. Or I should say "switching over"...One of Outlook's great features is the ability for Gmail users to keep their @gmail.com address.<p>So what Gmail users are really switching to is a less complex webmail service in Outlook. I believe Outlook is trying to disrupt the webmail industry once again, but they are using a less complex model to do so. While Gmail has become more and more complex (not necessarily a negative), Outlook seems to be going back to simplicity.