Operating System upgrades were in the beginning (ie, DOS era) always hardware driver driven, but at the advent of Win95-Win98-Win2000 application speeds (8bit-16bit-32bit) plus hardware performance boosts accelerated for an OS that could keep up. Now the x64bit era with it's blindingly fast RAM, CPU's, HDD's, CDROM's, plus the need to stop software pirateteers in their tracks with a more locked downed OS XP to Vista. Now that software pirates are on notice with WGA and the disabling features of Vista, there is NO push to commit to the FULL and complete jump over Niagra with Vista. My suggestion to Ballmer is to reduce the price on Vista by $75. across it's entire line and let it stay there for 1 year, and leave XP prices at the same present day prices. Your customers will see the bargain at an investment