Samsung Electronics sees a $370 million market springing up later this year for computer owners who want to upgrade to Vista, Microsoft's highly anticipated operating system, but do not want to buy a new PC, a Samsung executive said on Wednesday.

Some 37 million personal computers have been sold in the United States over the last three years with a processor that is powerful enough to run Microsoft Corp.'s Vista, according to Don Barnetson, an associate director at Samsung Semiconductor.

To be upgraded, the machines need only to have certain hardware components improved, such as video and flash memory, which Samsung expects to sell in a bundle at retail.

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