According to this ZDNet blog entry by Microsoft watcher Mary Jo Foley...
Microsoft (finally) broadens Windows Vista virtualization rules
...on January 22, Microsoft will officially announce it is ok (license-wise). The official press release with presumably more details will appear on the Microsoft PressPass page. This is great news for those of us who need to or want to run multiple OS platforms. It costs far less to purchase Windows Home Basic or Premium compared to the Business or Ultimate Editions. My gut instinct is that this is good for everyone. Mac users who want to run Windows under Parallels Desktop or VMware Fusion can now do so at a lower cost. And, Microsoft continues to bring in income from legitimate purchases of the Windows Home Editions.
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Read More Entries by Todd Ogasawara.
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Sorry, but Windows VISTA Home Premium, not Windows Home Premium.
Not all off Windows chooses to associate itself with Vista. They still have some class