Forrester Research has done an analysis of eForms solutions …
The ability to easily turn Office documents in formats such as Word or Excel into InfoPath Forms and render them via HTML in a browser makes Microsoft’s InfoPath a Strong Performer in the e-forms software market. InfoPath offers a design environment appropriate for both nontechnical business analyst and advanced forms designers, good XML support, and fair security protocols. However, the product does not include any paper forms capture capabilities and is architected for Microsoft-centric IT environments. When the full-blown Office 2007 product suite hits this October, users will find the vastly improved InfoPath a good fit when forms requirements center on quickly deploying forms for horizontal processes.
Source : Forrester.com