Question : Does anybody know of a good reliable place to purchase legal copies of Windows XP Pro?

I have a friend that bought Dell computers a few years ago for his business and for some stupid reason, they sold him computers with XP Home. I don't think the computers will run Windows 7. Does anybody know a good reliable place to buy legal copies of Windows XP Pro? I need 3 copies.

Answer : Does anybody know of a good reliable place to purchase legal copies of Windows XP Pro?

There are plenty of legal copies of XP Pro available on e-bay in the $40 range.    For example, this listing has "more than 10" available:  http://cgi.ebay.com/NEW-Microsoft-WINDOWS-XP-PRO-SP3-with-COA-/130410568438?cmd=ViewItem&pt=LH_DefaultDomain_0&hash=item1e5d135af6