We do not know how to emphasize how strongly we suggest you do not upgrade from Windows XP to Windows Vista. We see no benefit from upgrading to Vista, which also demands significantly more resources than XP. The "additional security" aspects of Vista are an unhelpful burden.
On one of the PCs we upgraded, we moved files from a dead PC by placing the hard drive from the dead machine into the new machine. What did Windows Vista think about the new drive? It saw the drive and we could see the files. Some of the files were accessible, but some were not. Windows Vista said there was not permission to access these files. These were not protected files! If the user does not have permission to access files on their own computer, who does?!
Say no to Windows Vista!
We are not even going to discuss how often Vista crashes.