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Analysts at MacIntyre Schaffer say tech-spending recovery is well under way.

MacIntyre Schaffer’s Latest IT spending survey is out and it looks a tech-spending recovery is on the way for 2010. To a large extent, the data suggests not so much that spending is dramatically higher, but that it has normalized at pre-recessionary growth rates, rather than contracting as it has over the past several months.

Analysts at MacIntyre Schaffer are cautiously optimistic about 2010 spending, noting that much of it depends on the macro-economic environment driving more business spending.

Regardless, the sentiments are positive and dramatically different than MacIntyre Schaffer report from November 2008 where IT spending was in a total death spiral. What a difference a year makes.

In software, Red Hat and Salesforce.com showed strengthened results with VMware and Citrix remaining top of mind, which MacIntyre Schaffer believes to be a good indication of internal and external cloud deployments gaining momentum.

On the desktop Microsoft’s Windows 7 is resonating well with CIOs as 94 percent of survey respondents intend to upgrade to Windows 7, underscoring MacIntyre Schaffer thesis that “pent-up demand and a hardware refresh should fuel a robust Windows 7 product cycle.”