CompUSA stores which are closing have been selling versions of Microsoft Vista for 40% off of list. Examples: Ultimate Edition Upgrade $156, Home Basic Upgrade $60. These prices are lower than the cost of OEM copies at Newegg, and cheaper than the student prices that I could locate.
Amount of stock is reasonable given the circumstances: about 5-10 copies of each version except for Home Premium. Very few people were looking at them (which might say something all by itself).
Also, Office 2007 products are tagged for 30% discounts.
A comparison of Vista's versions can be found here.
Newbie note: Vista may require significant hardware upgrades for any version above Home Basic.
