Windows 7 (formerly codenamed Blackcomb and Vienna) is the next release of Microsoft Windows, an operating system produced by Microsoft for use on personal computers, including home and business desktops, laptops, Tablet PCs, netbooks and media center PCs.

Microsoft stated in 2007 they were planning Windows 7 development for a three-year time frame starting after the release of its predecessor, Windows Vista. Microsoft has stated that the final release date would be determined by product quality.

Unlike its predecessor, Windows 7 is intended to be an incremental upgrade to Vista, with the goal of being fully compatible with device drivers, applications, and hardware with which Windows Vista is already compatible. Presentations given by the company in 2008 have focused on multi-touch support, a redesigned Windows Shell with a new taskbar, a home networking system called HomeGroup, and performance improvements. Some applications that have been included with prior releases of Microsoft Windows, most notably Windows Movie Maker, and Windows Photo Gallery, are no longer included with the operating system; they are instead offered separately (free of charge) as part of the Windows Live Essentials suite.

Wikipedia: Windows 7

Windows 7 Enterprise Edition Customer Benefits

"Windows 7 Enterprise is the Windows 7 edition with unique technology designed to address the needs of enterprise customers. Built on the Windows Vista foundation, Windows 7 Enterprise will help make people productive anywhere, enhance security and control, and streamline PC management.

Like Windows Vista Enterprise, Windows 7 Enterprise is only available to customers through Microsoft Software Assurance licensing. "

Source:
http://www.microsoft.com/windows/enterprise/products/windows-7-enterprise.aspx

Microsoft to offer free Windows 7 upgrade for Vista computers purchased after July 1?

The Microsoft Windows 7 Upgrade Program

Microsoft issued a draft of the Windows 7 Technical Guarantee Program to their OEM partners on December 10, giving them exactly one month to provide their feedback before Microsoft finalizes the program details. We managed to obtain a copy of the draft, which tentatively refers to the program as the "Windows 7 Upgrade Program". Let's take a look at the key points outlined in the draft.

Source: http://www.techarp.com/showarticle.aspx?artno=609