Microsoft is looking to port their Windows (XP generation, I presume?) Operating System to the One Laptop Per Child (OLPC) machine, the so called $100(US) laptop. Actually, I believe the current cost is a bit above $100, but is expected to come down over time.

Anyhow, figuring on the nominal $100 for the OLPC machine, we can use Microsoft's own pricing of $50 for Windows, $38 for Word and $36 for Excel. Perhaps we will need an SD card for Windows to be installed on, since that's why the SD port is there, let's see we need at least 1.5GB just for Windows, lets estimate $35 for 2GB.

So, there you have it, theoretically $259 will get you:

• a dual-mode display—both a full-color, transmissive DVD mode, and a second display option that is black and white reflective and sunlight-readable at 3× the resolution.
• 500MHz processor
• 128MB of DRAM
• 500MB of Flash memory
• no hard disk, SD card port
• four USB ports.
• wireless broadband that, among other things, allows them to work as a mesh network; each laptop will be able to talk to its nearest neighbors, creating an ad hoc, local area network.
• The laptops will use innovative power (including wind-up) and will be able to do most everything except store huge amounts of data.

• Microsoft Windows
• Microsoft Word
• Microsoft Excel

Even though the math in this posting is based on Microsoft's own statements about their product pricing in court recently, I still post it in the Humor category.