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Business versions of the operating system and productivity software were released in November.

Despite the delays Vista has suffered - it was originally planned to appear March 2005 - Microsoft still has high hopes for the OS. Backing from IDC came in the form of recent research suggesting that Vista will be installed on more than 100 million computers worldwide. Windows already sits on more than 90 per cent of the world's computers, it reported.

Redmond describes the Vista and 2007 Office system as the 'most thoroughly tested software releases' in Microsoft's history.

As well as increased security, via User Account Controls and bi-directional Firewalls for example, and integrated search facilities, Vista features a new 'Aero' user interface with translucent windows and three-dimensional scrolling.

One gigabyte of RAM is considered an advisable minimum for the OS, which should otherwise be capable of running on XP-capable machines.

'Windows Vista and Microsoft Office 2007 will transform the way people work and play,' declared Bill Gates, chairman of Microsoft. 'Millions of consumers had a hand in helping us design, test and create the most exciting versions of Windows and Office we've ever released. Windows Vista and Microsoft Office 2007 squarely address the needs and aspirations of people around the globe.'

Available in four editions - Home Basic, Home Premium, Business and Ultimate - pricing is as follows (including VAT in brackets): £153 (£180), £187 (£220), £247 (£290) and £315 (£370). Upgrades will cost £85 (£100), £128 (£150), £161 (£190) and £213 (£250), respectively.

According to Microsoft, the two products will be available

Given the PC manufacturer skepticism regarding the value of the Aero-less Basic edition, most PCs will and notebooks are likely to come pre-installed with Home Premium, with a relatively smaller number featuring all the bells and whistles of the Ultimate Edition, which includes features such as BitLocker and Remote Desktop.

'These are the most amazing versions of Windows and Office ever,' believes Steve Ballmer, Microsoft CEO. 'The visual effects are spectacular; the navigation is streamlined and intuitive. They make it much easier to protect your PC, yourself and your children online. And they work together to help you accomplish more throughout the day.'

You can find more information about Windows Vista on the Microsoft website.

What is not in doubt is the importance of the releases to Microsoft's bottom line. Last week the company reported a dip in profits in its financial figures, for the last three months of 2006, with net income down to a mere to a mere $2.6 billion. The company will certainly be hoping to recoup its investment of five years of software development with a positive response from consumers.

Naysayers have already made their voice heard, however, in particular Lenovo suggesting the take-up of the new OS among businesses would be even slower than the switch to Windows XP and Acer declaring that the Vista Home Basic - the new entry-level Windows - is so poorly featured that consumers will simply reject it.

Microsoft has made moves to open the upgrade path for consumers doubtful about taking a Vista plunge - Microsoft opens the Vista upgrade path. As well as making Windows Vista and the 2007 Office release available for direct download, there will be the chance to automatically upgrade editions, for example from Vista Home Premium to Vista Ultimate.

It is estimated that global Windows sales have passed the $12 billion mark, with Office not too far behind, racking up $10 billion for Redmond.