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I think at this point, it is pretty much speculative. However, there have been a few leaks and statements from MS people that suggest a few specifics, and we can guess at the release "window" (ahem) based on the release cycle of previous and current versions of Windows. A few specifics have been hinted at: Power management is likely to be a focus. Incorporation of kinect is also a possibility. I'm pretty sure it won't be called Windows Blue; that's just the internal codename for the development project.