If that's aimed at me, then it is his last PC. We discussed an upgrade path to 7 in a few years, should he need it.XP support runs out in 2014 so don't source an xp based machine for someone unless you expect this to be their last PC because it's only going to be more difficult for them to move onto whatever replaces Win 2008 due to even more changes from XP. Also consider that at some point companies will stop providing drivers for xp so component replacement might involve replacing the OS.