From: - Bobb - on
Probably the same elsewhere too, but if there's a Microcenter near you:

They're pushing out the Vista boxes AND - check - I saw many that are
eligible for Win7 upgrade. SO if you can live with "last year's model" and
don't mind ordering/ installing the upgrade - you can get a "new PC" for
cheap money.

I just box an XP refurb there for $70 .
No free Win7 , but I wanted a beta test box so XP is fine for me.