Vista has been blamed for Microsoft's loss in Windows revenues across the first three months of 2008.
The company revealed last week that the revenues for Windows were down by 24 per cent, compared to the same period last year, reports ComputerWorld.
One analyst has put this down to the slow uptake of the Vista product, which has received a cool response from businesses.
Allan Krans, an analyst at Technology Business Research, said: "More than a year has passed since the rollout of Vista to both the business and consumer markets, and experiencing revenue declines so early in the product lifecycle is not a positive sign."
However, Chris Liddle, the chief financial officer of Microsoft, told the website that comparing the figures to last year's was "tough", as Vista's launch last year added to revenue in 2007.
The company also said if the free Vista upgrades given to PC buyers in late 2006 and early 2007 were taken into account the decline was only two per cent.
Microsoft has recently revealed that only 6.3 per cent of businesses are using the Vista system, with uptake being slow.
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