Is mac oprating system is better the xp sp3 in use?

You can say Yes or No.
Its not a good thing to compare mac and windows. Mac only runs on Apple's MAC systems and cannot be installed on a computer running windows.
Macs have their own advantages and disadvantages and windows has its own. You can say windows 7 is more better than windows XP.
I don't know if someone else has a different opinion, but in my view its both must not be compared.

You can't really compare the two OS's. It depends on your preference. Mac is better for school due to it's clean interface and portability. But Windows 7 is more of an all around system as it can play games and run multiple programs. It just depends on what you want.

Both don't have any comparison because mac is a Linux based based OS
but xp is .exe command based OS
and for xp all applications will be available
and in Linux based mac OS you cant run all apps and all apps will not be available
so prefer only xp Sp 3 but if you use win7 that would be much better if your ram supports

If one were to compare the present mac operating system, Mac OS X Snow Leopard, it would trump Windows XP SP3 with eyes closed. Hence, I'll compare the version of the Mac operating system that was around when Windows XP SP3 was current. This would be Mac OS X Tiger and Mac OS X Leopard. Mac OS X Tiger was a great operating system, but had a few shortcomings, when compared to Leopard. Hence, I would have to say that the Mac operating system would definitely have been better, but I'd still give it a tie.

However, when compared with Mac OS X Leopard, I think there's no doubt that the Mac operating system is leagues ahead of Windows XP SP3. It had a much better user interface and features than Windows XP. What I especially love about the Mac platform is the large number of applications that come pre-installed with it, such as the iLife package. Comparatively, the Windows platform has a dearth of applications with such functionality. Besides this, Windows is far more susceptible to virus and other malware attacks when compared with the Mac platform. Hence, on an overall score, I would say the Mac operating system definitely leads XP SP3.