An OEM version of Windows cannot be resold if it's been installed on a computer - the OEM licence lives and dies with the machine that it's first installed on.
And even if your version has not been used, you cannot sell it without the COA.
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If you have Windows 7 OEM and have not installed it you can sell it. If you did install it you can only sell it with the computer it was installed on.
Buy genuine Windows:
Advice on Safe Software Shopping:
Windows - Is It Genuine
Microsoft - Piracy
Bogus Windows 7 warning:
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