http://blogs.technet.com/b/mjmurphy/archive/2009/06/26/windows-pricing-announced.aspxFrom the Windows Blog: So here’s the low-down on pricing for Windows 7. The estimated retail prices for upgrade packaged retail product of Windows 7 in the U.S. are: Windows 7 Home Premium (Upgrade): $119.99 Windows 7 Professional (Upgradeen-USTelligent Evolution Platform Developer Build (Build: 5.6.50428.7875)