Tom Adelstein has written an article for Linux Journal on Samba and Linux in a Microsoft environment.
Interestingly, IT managers who have deployed Linux with Samba have found that Samba requires less expensive and lower power servers than does the Windows software. Additionally, by using open-source software and Linux, managers can remove the expense of Windows server licenses.
The piece begins with an analysis of benchmark results on Samba 3 performance (tests were done by IT Week), but then moves into an overview of Samba3 features. For more, read the full article, Linux in Government: Another Look at Linux in the MS Infrastructure.