digital river/ ultimate steal is currently selling windows 7 premium or professional for only 29.99. The only catch is that you must be a student with a current university email address ending in .edu (offer valid through Jan. 2010 according to a forum)
Last year I bought microsoft word 07 from them and had no problems whatsoever with the key or installation, so this isn't a scam.
Links: Microsoft word/ prefessional edition
Premium windows 7
Maybe this will make someones day as much as it made mine.
