Debian or Ubuntu?

[Tenant]

I've been lurking on the list for a while, but haven't posted before. 
We're looking at upgrading our co-lo web server which is now running 
Debian Sarge. Some people we know have suggested we take a look at 
Ubuntu, which is based on Debian. Is there anywhere a balanced 
overview of the pros and cons of using Debian or Ubuntu?  In the same 
vein are there any views on just upgrading to Etch or jumping in with Lenny?

I'd appreciate any URLs or your own thoughts. Thanks.

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