CRN (dead link), the free upgrade or discounted upgrade coupons will be included in each Windows XP SKU for users with entitlement, as part of Windows Vista Technology Upgrade Program. Windows XP Professional and Windows Media Center users can upgrade to Windows Vista for free, while Windows XP Home Edition users have to pay a fees of US$49 and US$79 respectively to upgrade to Windows Vista Home Basic Edition and Windows Vista Home Premium Edition. Shipping, delivery and fulfillment charges apply though. However, ARNnet reported that Australian users may have free upgrade for all.
However, not all PCs sold will be qualified for the free or discounted Vista upgrade. Only those computers with hardware specifications that met the system requirements for running Vista (Windows Vista Capable and Premium Ready PCs) will be eligible for the free coupons for the above-mentioned promotion.