Pricing is one of the last details that Microsoft is yet to unveil for the next iteration of the Windows client. However, the Redmond company is by all means taking its time when it comes down to making public the prices for the Windows 7 SKUs (Stock Keeping Unit strategy). A leaked memo from a company partner revealed last week some price tags for upgrade editions of Windows 7.

“Starting June 26 there will be a presell of select versions of Windows 7on BestBuy.com - $49.99 for Windows 7 Home Premium Upgrade, and $99.99 for Windows 7 Professional Upgrade. This will be available for 16 days through July 11, 2009. Once Windows 7 releases, the software will be shipped directly to customers,” reads a BestBuy memo, courtesy of Engadget.

The prices mentioned in the document certainly beat Vista's, but the reference to the limited period of availability might in fact point out that a special offering is at fault, and that the final pricing policy will not have these features. Microsoft has failed to confirm or deny the validity of the information, or to comment in any manner on the prices it has planned for Windows 7.

During the UBS Global Technology and Services Conference at the start of this week, Bill Veghte, senior vice president for the Windows Business, managed to dodge all inquiries related to Windows 7 pricing, according to Mary Jo Foley. He only explained that Microsoft needed to put together a complex matrix taking into consideration emerging markets, enterprise Software Assurance and volume licensing customers, netbook segments, etc.

Still, no Windows 7 prices were made available. But in this respect there is still time for Microsoft to learn from Apple and deliver a pleasant surprise to Windows users. Apple announced that Mac OS X Leopard users would be able to upgrade to the next version of the operating system for just $29. I cannot stress enough how a similar move from Microsoft would be welcomed with open arms, and open wallets by Windows users.

One date that keeps being thrown around, back and forth, is June 26th. This is the deadline for the kickoff of the Windows 7 Upgrade Option Program. Maybe Microsoft will use it as an excuse to detail its Windows 7 pricing policy. Fingers crossed! Below you will be able to find a list with the Windows Vista retail and upgrade prices:

- Windows Vista Home Basic: Retail price for full package product, $199.00 USD. Upgrade retail price, $99.95 USD.
- Windows Vista Home Premium: Retail price for full package product, $239.00 USD. Upgrade retail price, $159.00 USD.
- Windows Vista Business: Retail price for full package product, $299.00 USD. Upgrade retail price, $199.00 USD.
- Windows Vista Ultimate: Retail price for full package product, $399.00 USD. Upgrade retail price, $259.00 USD.