SharePoint 2007 vs. 2010 - What’s the difference?
| Feature Name / Area | SharePoint 2007 | SharePoint 2010 |
| Office Integration | Included | Improved |
| Line-of-Business Integration | Included | Improved |
| Read/Write capabilities | | New |
| Enterprise Management
Operations | Included | Improved |
| Management tools and reporting | Included | Improved |
| Web Analytics | | New |
| Mobile Connectivity | Included | Improved |
| Full-fidelity viewing | | New |
| Editing to mobile | | New |
| Office Interaction | Included | Improved |
| Read/Write capabilities | Included | Improved |
| Robust User Expierence | Included | Improved |
| Contextual Ribbon | | New |
| Microsoft Silverlight | | New |
| Office Web Applications | | New |
| Tagging | | New |
| Audience Targeting | | New |
SharePoint 2010
Microsoft SharePoint 2010 enables organizations to connect and empower people through an integrated set of rich features. SharePoint 2010 facilitates business collaboration in its broadest sense and helps colleagues, partners and customers to work together in new and effective ways. Please review the sections below to learn more about the enterprise capabilities of SharePoint.
Why upgrade to SharePoint 2010?  | | Sites: Share information seamlessly and securely with employees, partners and customers. Communities: Empower people to work together in new ways. Content: Manage content lifecycle from creation to disposition. Search: Find people and information anywhere. Insights: Make informed business decisions. Composites: Rapidly create dynamic business solutions. |
SharePoint 2007
Microsoft Office SharePoint Server 2007 is an integrated suite of server capabilities that can help improve organizational effectiveness by providing comprehensive content management and enterprise search, accelerating shared business processes and facilitating information-sharing across boundaries for better business insight. Additionally, this collaboration and content management server provides IT professionals and developers with the platform and tools they need for server administration, application extensibility and interoperability.
Collaboration: Allow teams to work together effectively, collaborate on and publish documents, maintain task lists, implement workflows and share information through the use of wikis and blogs.
Portals: Create a personal MySite portal to share information with others and personalize the user experience and content of an enterprise web site based on the user’s profile.
Search: Quickly and easily find people, expertise and content in business applications.
Content Management: Create and manage documents, records and web content.
Business Process: Create workflows and electronic forms to automate and streamline your business processes.
Business Intelligence: Allow information workers to easily access critical business information, analyze and view data and publish reports to make better-informed decisions.
Source: microsoft.com