Microsoft Windows Team Blog Price List.

[Snuffy]

--------- Windows 7 Pricing Officially Announced (U.S.) -----------

* Windows Vista / XP Upgrade: June 26-July 11
(Pre-order, limited quantity)
Home Premium - $ 49
Professional - $ 99

* Windows Vista / XP Upgrade: July 11 ~
Windows 7 Home Premium - $119.99
Windows 7 Professional - $199.99
Windows 7 Ultimate - $219.99

* Full packaged retail product of Windows 7:
Windows 7 Home Premium - $199.99
Windows 7 Professional - $299.99
Windows 7 Ultimate - $319.99

------------------------------------------------------------
Source: Microsoft Windows Team Blog
------------------------------------------
Still to high when You can buy for OEMs Ultimate for upgrade price of $199.98