Dell, Gateway and a few other mainline OEM manufacturers have been offering XP of late. Recently a Gateway/eMachines system was available at Wal-Mart with XP pre-loaded instead of Vista. So you can still find and purchase new systems with XP.

But as has been said, Vista is here to stay, much to our regret. (I'm speaking as a support tech at a major aerospace company here.) Vista is what Microsoft wants people to use, and even if it was rushed out into the commercial market without having passed beta testing, that's where Microsoft is going to move the market to.