Redmond said it plans to launch a coupon program for PC consumers looking to upgrade to Vista and Office 2007 when they are released in wide distribution next year.

The coupons will apply to PCs bought between October 26 and the middle of March next year. Also, customers that buy a PC with Office already loaded will receive a coupon for the software.

The goal, according to Microsoft, is to avoid a lag in PC sales during the holiday season, which is ahead of the software’s release.

Microsoft said it revenue from these products would be deferred from its current second fiscal quarter to its third, when it will be officially recognized. It also said it does not expect the deferral would alter its full-year revenue forecast.