Vista Christmas present from Gates and co

Microsoft is offering an 'early Christmas present' to consumers who purchase new Windows Vista-capable PCs now: cheap upgrades to Vista and Office 2007.

From tomorrow through to 15 March next year, consumers and small businesses buying computers loaded with Windows XP or 2003 Office software will be eligible for the "express upgrade" to Vista and Office 2007.

Consumers purchasing PCs carrying the Windows Vista Capable logo will receive a coupon for an upgrade, with a similar programme in place for Office 2007 - something the software behemoth describes as "early holiday gifts".

Microsoft confirmed manufacturers including Dell, HP and Sony are participating in the upgrade deal, although offers will vary among PC makers.

The Windows Vista upgrade could be free or offered at a discounted price, depending on region and manufacturer, with no specific prices immediately available.

Vista will be Microsoft's first major Windows upgrade in five years. Vista and Office 2007 are scheduled to launch to business customers at the end of this year and general availability will be early 2007.