Walls and Ceilings - plaster or sheetrock

I have plaster walls in my kitchen. i am takign everything down and redoing the room. do i take down the plaster and put up sheetrock, or just spackle the plaster?
pls let me know your thoughts and reasons...thks

If the plaster is sound, leave it.

Something that would be helpful to know is what kind of lath. Gypsum lath is more likely to survive taking everything down. wood lath might flex and you will loose some of the keys that hold the plaster into the lath. Even areas up to a few feet square can be repaired easily. If most of the plaster is good and a little is loose or comes off we can tell you how to fix it. The plasterers here will tell you how to do it with plaster. There are some others who will tell you how to do it with drywall. But think about one other thing: This might be a good time to update the plumbing, electric and insulation. To do that it would surely be easier if the plaster were gone.
But unless you have done it you can't imagine the mess of taking off the plaster, especially if it's over wood lath.
So let us know what you have, what you do and what the rest of us can learn from what you do or wish you had or hadn't done.