According to DailyTech both Windows Vista and Office 2007 will be available on January 30, 2007.
Pricing for Windows Vista will range from $199/$99 (full/upgrade) for Vista Home Basic to $399/$259 for Vista Ultimate. Prices for Office 2007 start at $149 for Office Home and Student 2007 and top out at $499/$329 (full/upgrade) for Office Professional 2007.