If you're looking to get a head start on Vista, Newegg has the 32-bit version of Vista Ultimate up for $199. More legit than bittorrent, but a little less legit than retail, this OEM version is supposedly only for OEMs. That doesn't stop Newegg, or you, from getting one for yourself. Quite a good deal, seeing as the retail version of Vista Ultimate is $379, and the upgrade is $249.

Product Page [Newegg - Thanks Adam!]