Microsoft declined to comment on the TechARP report.

"Microsoft often explores options with our partners to determine product offerings," a spokeswoman said in an e-mail. "We are not announcing anything new at this time."

TechARP for several Windows editions last year.

In Microsoft's prior Vista Express upgrade program, PCs bought between October 26, 2006 and March 15, 2007 were eligible for free Vista upgrades.

Microsoft launched Vista to consumers officially on January 30th, or 45 days before the program's eligibility ended.