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I gave an overview presentation last week on SharePoint for Internet and extranet sites. During the Q/A, I got some questions about licensing of WSS and MOSS for these scenarios. There are a number of different parameters that affect licensing and here is a good FAQ on the topic:
MOSS 2007 FAQs: Licensing
https://office.microsoft.com/en-us/sharepointserver/HA101655351033.aspx#2