http://www.microsoft...r_programs.aspx Our organization has a Microsoft Registered Refurbisher agreement. We buy our retail XP Pro, 7 Pro and Office 2007 product keys from MS for $6 each. The only way to use the new product key is on refurbished computers that have an existing MS COA . The MS guide says it is okay to pre activate for the end user but the end user must be shown and accept the EULA during OOBE. The guide says it can be done but they really don't have any specifics. I figured out how to do it for XP by reading the OPK.chm. I thought Win 7 was going to make my job easier.....