Less than a year ago, Microsoft made a decision to make Virtual Server 2005 R2 free to all. Shortly thereafter, I received a lot of questions as to why the "expensive" version was free but Virtual PC 2004 still cost money. Unfortnately, I did not have a really good answer for that question.
I have a "better" answer for that question now.
Microsoft has decided to make Virtual PC 2004 FREE to all as well!!!! Download it here: www.microsoft.com/virtualpc.
This is AWESOME news!