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Windows 8 will reach the Release to Manufacturing (RTM) stage in the first week of August. This means the OS will be ready by then Microsoft will seed it to the OEM partners.
Windows 8 will come to end user by the end of October in 109 languages across 231 markets both has a standalone OS and as an upgrade. The new PCs and tablets running Windows 8 (or RT) will become available at about the same time.