MS Virtual PC is FREE
Microsoft is making Virtual PC free. Anyone wishing to take advantage of hardware virtualization can now download Virtual PC 2004 SP1 for free from www.microsoft.com/virtualpc. This will also include the free download of Virtual PC 2007, with support for Windows Vista, in early 2007.
In conjunction with the launch of Windows Vista Enterprise, customers who deploy Windows Vista Enterprise have access to an enhanced benefit: the ability to install up to four copies of the operating system in a virtual machine for a single user on a single device. This benefit, coupled with the free availability of Virtual PC provides Enterprise customers with the most economical means to address application compatibility and other scenarios using virtualization.
Customers who do not deploy Window Vista Enterprise and wish to use the operating system in a virtual machine are required to purchase a license of Windows Vista for every copy installed in a virtual machine. Customers who deploy Windows Vista Enterprise receive 4 installs in a virtual machine in addition to the installation on the device as part of only one license.