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There are a few reasons you might want to:

1) You may eventually need to use a program that requires something newer (like TurboTax or Quicken or something)
2) Microsoft will stop providing security patches for XP (I think in 2014), so if a flaw is found, you may be vulnerable.

The learning curve with Windows 7 isn't TOO bad (though there is still some), so that might be an option.

dsbrady
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