This deal has ended.
Get the Microsoft Windows 8 Pro Upgrade for $69.99 at Newegg.com. Shipping is free. Then, submit this rebate and you will get a $40 Newegg prepaid card to use on another purchase, dropping your net price to $29.99. That's the lowest price we could find by $37. Note that Microsoft announced it is raising the price on this upgrade to $99.99 effective 2/1. It's compatible with PCs already running Windows XP SP3, Windows Vista or Windows 7. There is no sales tax (except in CA, NJ, TN).