Hopefully most people know that MOSS is a superset of WSS. In other words, MOSS takes the foundation laid by WSS v3.0 and expands upon it, creating features that sit on top of it, utilize the core WSS framework, and extend it in such a way that is beneficial to larger companies, enterprise deployments, and portal scenarios. The following is a list of things that MOSS provides that WSS v3.0 does not. I figured it would be a waste of text to show the features that the two have in common, or the places in which MOSS re-uses WSS functionality without change or enhancement.