There is no ROI justification to upgrade ... what can your average user do on Win7 that cant be done with XP? And what value would you attribute to that gain versus the cost of upgrading (both direct and indirect - training etc) Poor old Micrsoft - they try to force people to port be restricting new features, the most obvious being the availability of IE9/10 and thus subject user to "web browser not supported" jibes ... alas users just download the latest competitor browser (Chrome?) and they keep on rolling. Should they follow Apples model ... not only does a new OS version restrict your applications, it also requires you to purchase a new device ... no 10 year old OS nor device problems for Apple.