An article has been released by mobilitytoday.com that some custom-built Dell computers are not compatible with Windows Vista.
The main reason why the customized computers are not compatible is about the drivers of the peripherals.
The XPS M1710 notebook computer and the XPS 710 desktop computer are two of Dell’s high-end systems and both are also not compatible with Vista.
Approximately 80% of the drivers from various peripherals are already updated to be compatible with Vista. Those that are not yet compatible will be updated within six months.
Source: Mobility Today

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