A survey by Evans Data questioned 380 US software developers and found that just eight percent are developing applications for Vista.
Almost half the respondents are focusing development efforts on Windows XP, while more than one in 10 are still writing applications for Windows 2003.
Linux was the preferred development platform for a further nine percent of those questioned.
John Andrews, president of Evans Data, claimed that developers are taking a wait and see approach following Vista's mixed reception.
"The general theme has been a slower uptake in the user market so most people at the corporate enterprise and commercial world are staying with XP," he said.
Andrews also pointed to the rapid growth in popularity of the Mac platform among US software developers.
"Although unlikely to displace Windows volume, Mac OS experienced 50 percent growth as a primary development platform and 380 percent growth as a targeted platform during the period," he said.
Next year, however, should see a more positive response from developers to Windows Vista. The survey found that one in four intends to focus on Microsoft's latest OS in 2009.
Developers favour XP over Vista
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