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I did my best to customize comparable Vista machines with the same equipment that Dell lists for their Linux equipment and here's what I found: Dimension E520 — Vista Version $729 / Linux Version $599 XPS 410 — Vista Version $899 / Linux Version $849 Inspiron E1505 — Vista Version $728 / Linux Version $599
So the average price savings for choosing Linux over Vista: $103. A full copy of Home Basic will set you back $199, while Home Premium costs about $239. Obviously, though, Dell doesn't buy Windows at retail prices, so perhaps this average savings is in line with their actual costs.