A company with 30,000 PCs that upgrades to new Core 2 Duo or Quad computers would make its money back in 17 months -- and in just 10 months if those PCs are also equipped with vPro-enabled motherboards, according to Intel.

One analyst, however, said such ROI figures apply only to a limited set of firms and do not encompass other costs of PC upgrades, such as buying or upgrading new software licenses, something

"This might make sense for IT outsourcing firms or very large companies," said Jim McGregor, an analyst with In-Stat. "But for many of us, this is the worst economic downturn of our lives. Unless it fits in your company budget, it doesn't make sense."

According to an Intel-commissioned survey by Wipro Consulting of 106 North American and European companies, only 32% have slowed their PC refresh rates in the last six months. The majority, 60%, of the companies haven't changed their PC upgrade policy, while 8% have actually accelerated them. The companies that were surveyed had a minimum of 5,000 PCs if they were based in North America, 2,500 if they're located in Europe.

"Corporate IT is overdue for an update from Windows XP," said Rob Crook, general manager and vice-president for Intel's business client group. "Yes, it's tough economic times, but those who can, are [upgrading]."