Microsoft Windows 7 Home Premium Upgrade 32 Bit Disk Kit DVD Disc + PRODUCT KEY -- 40$

Can be used to run a fresh installation or re-installation of Windows 7 on a PC.

New one costs 91$+tax on Amazon
http://www.amazon.com/Windows-Premium-System-Builder-Packaging/dp/B00GOUBT6E/ref=sr_1_3?s=software&ie=UTF8&qid=1424807065&sr=1-3&keywords=windows+7+home+premium