Thanksgiving, Christmas and the New Year season are the do-or- die times for many retailers. Prices will never be better than they are right now, and the same is true if you operate a business enterprise that operates with computers, peripherals and other high- tech equipment. This is the time of year when high-tech retailers practically dump remaining inventories, with manufacturers already shipping the new year's equipment and software to distribution points for 2007. You have the two major advantages of evaluating computer needs for the next year or two and simultaneously considering tax write-off opportunities.

The price is right to upgrade.