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http://www.microsoft.com/oem/en/licensi ... uoKZzsRJ4g
Can my customers transfer or sell their OEM software licenses?
A. After an OEM software license has been installed on a PC, the license may not be installed on or transferred to another PC. However, the entire PC may be transferred to another end user along with the software license rights. When transferring the PC to the new end user, the software media, manuals (if applicable), and Certificate of Authenticity label must be included. It is also advisable to include the original purchase invoice or receipt. The original end user cannot keep any copies of the software.
What happens if I build a PC with a Personal Use License, then later decide to sell it?
A. After an OEM software license has been installed on a PC,
the license may not be installed on or transferred to another PC. However, the entire PC may be transferred to another end user along with the software license rights. When transferring a PC to a new end user, you must include the software media, manuals (if applicable), and Certificate of Authenticity label. It is also advisable to include the original purchase invoice or receipt. The original end user cannot keep any copies of the software.