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First hints of the “special, time-limited offer” first surfaced several weeks ago when a memo from consumer electronics retail giant Best Buy was leaked to Engadget. The details in that memo were correct; in fact, the program is actually more widespread than it first appeared. Here are the details:
* The program kicks off tomorrow, June 26, in the United States, Canada, and Japan. It’s scheduled to end July 11 in the U.S. and Canada and on July 5 in Japan—”or while supplies last,” Microsoft notes.
* The discount is 50% or more over the normal estimated retail price (ERP) of the two mainstream consumer editions. In the United States, you’ll be able to buy a Windows 7 Home Premium upgrade for $50 or get Windows 7 Professional for $100. Outside the U.S., Microsoft says, “the special low pre-order price will vary by country.”
* The offer is available online at Best Buy and Amazon.com. For the first time that I can remember, the online Microsoft Store will match these discounted prices instead of sticking with the full list price.
* If you live in the United Kingdom, France, or Germany, the pre-order period will open on July 15 and close on August 15—or while supplies last.
* Update 11AM PT: There’s a per-person limit of three copies of each edition, according to Microsoft’s FAQ. Also, you qualify for the upgrade pricing with any computer running any version of Windows XP or Windows Vista. This is true even if you are not able to perform an upgrade installation.

Microsoft will also be offering pre-order upgrades with aggressive prices never seen by Microsoft before. These prices are identical to those we reported back in early June, from a leaked Best Buy memo.

Upgrades:
Home Premium - $ 119.99 (Vista Launch price of $159.99)
Professional* - $ 199.99 (Vista launch price of $199.99)
Ultimate - $ 259.99 (Vista launch price of $259.99)

Pre-Order Upgrades:
Home Premium - $49.99
Professional - $99.99

Full Retail:
Home Premium - $ 199.99 (Vista launch price $239.99)
Professional* - $ 299.99 (Vista launch price $299.99)
Ultimate - $ 319.99 (Vista launch price $399.99