I've posted my review of Windows 98 Second Edition (SE) to the SuperSite for Windows 2000. Windows 98 SE, which should be available commercially in June, offers a host of improvements over Windows 98, including new hardware support, Internet Explorer 5.0, Internet Connection Sharing (ICS) and more. Check out my review and decide whether its worth the upgrade.
"Windows 98 is the operating system of choice for our home and small business customers, especially those small businesses who are not ready to move to Windows NT," said Stephan Godevais, VP of Dell Computer, which began shipping Windows 98 SE on its systems today. "Dell and our direct model are supporting our customers by enabling them to receive this update before general availability."
Incidentally, if you're an MSDN Professional or Universal subscriber, you can now download Windows 98 SE from MSDN Subscriber Downloads