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'We have no plans to move Vista to the Macintosh hardware,' Jim Allchin told the Seattle Times.

At least not while Microsoft's Mac Business Unit continues to sell Virtual PC software that enables

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Macs to run the Windows OS alongside their own.

Vista will be Microsoft's long-awaited successor to Windows XP and includes certain of the technologies that Apple has deployed in the Intel version of OS X to make it run on the new hardware.

Apple's senior vice president of Worldwide Product Marketing, Philip Schiller, recently said that Apple would have no problem with anyone who wanted to try and install Windows on a Mac. Hackers are already hard at work to do just that.

Allchin believes that although Vista and OS X will share the same hardware platform and have many common features, it will not make that much of a difference to the degree of competition between the two.

'We're a massive company.' he said. 'By that, I mean that Apple really has no presence in business, and we think Vista's going to have a huge presence in business.'