Newegg has the Microsoft Windows 7 Professional Operating System Software 64-bit for $119.99 Free Ship after Coupon Code: "EMCYTZT1425" (Exp 4/10). Tax in CA, NJ, TN.
Windows 7 Pro offers the following functions over Windows 7 Home:
Remote desktop, network backups and network policy editors
Location aware printing
Supoprts for XP mode legacy application
Long support system than Home (10 vs 5 years)