The .net out of band is up on Microsoft update/Windows Update.
 For desktops this is not a risk.  You do not run a web server.
You can have as many as three updates offered up to you on your Windows XP.

For SBS 2003 servers you will need three updates (ugh) and it will need 
a reboot.

For workstations there is no need to rush to update.  In fact this is 
one of those things that you may just want to hide the patch (especially 
since we all LOVE to update .net on our desktops.

For servers, I honestly do not think this is a rush to the server and 
patch now kind of issue for Small Business Servers.  We're smaller 
targets at less risk for this attack.  Definitely test first.

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