This means customers can buy a new Vista capable PC or notebook (pre-loaded with XP and 2003 Microsoft Office software) now, and receive a discounted upgrade to Windows Vista and Office 2007, when the products ship.

The exact details vary between OEM partners, who will set up their own arrangements with their customers, but the bottom line is that now is a great time to buy a new Windows Vista-capable system, even though it may be running Windows XP and Office 2003 initially.

Computer manufacturers such as Toshiba, Dell, HP, Sony, Gateway and Fujitsu as well as selected system builders have confirmed plans to participate in the program. But Microsoft advises that offers will vary from maker to maker, with some offering the upgrade for free or at a discounted price.  

"For all holiday purchases of machines loaded with Windows XP, Microsoft recommends that buyers consider Windows Vista Capable PCs that are designated Premium Ready, and specifically such PCs loaded with Windows XP Professional, Windows XP Tablet PC Edition or Windows XP Media Center Edition 2005. PCs that are designated as Premium Ready can deliver the core Windows Vista experiences, plus features such as the Windows Aero user experience and Media Center," the company said in a statement..

The offer is available from today to March 15, 2007.

See: http://ww w.windowsvista.com/expressupgrade or http://www.microsoft.com/windowsvista/getready/capable.msp x.