You can drag all the message headers from your Inbox (or any other folder) to
a regular document folder in a flash drive. Each message in that folder will
be .eml file.

On the Vista machine, open Windows Mail and your Inbox (or a corresponding
folder from OE). Select all the .eml files from the flash drive and drag them
into the Message List in Windows Mail.

It actually works for Outlook message, Eudora, and so forth if you first
import the messages into Outlook Express. Then do the thing above with the
messages that are in Outlook Express.

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Puppy Breath