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Microsoft Store offers downloads of Microsoft Windows 8 Professional Upgrade, model no. 3UR-00001, for $39.99. That's tied with last week's mention as the best price we've seen for the downloadable version of this operating system upgrade, and is the lowest total shipped price we could find now by $24. (However, we saw a physical copy for $10 less with rebate hassles last week.) It's compatible with PCs already running Windows XP SP3, Windows Vista, or Windows 7.