Running SQL Server on "Microsoft Windows Server Longhorn" or Microsoft Windows Vista
In an effort to provide customers with more secure products, Microsoft Windows Server "Longhorn" and Microsoft Windows Vista will only support the follow on release to SQL Server 2005 Service Pack 1 (SP1) or later. Earlier versions of SQL Server, including SQL Server 2000 (all editions including Desktop Engine edition, a.k.a MSDE), SQL Server 7.0, and SQL Server 6.5, will not be supported on Windows Server "Longhorn" or Windows Vista. Customers running applications with these earlier versions of SQL Server should consider evaluating and upgrading to SQL Server 2005, which was designed to take advantage of the upcoming security and performance enhancements in the operating environment.
http://www.microsoft.com/sql/howtobuy/sqlonvista.mspx