If you bought a qualifying PC The upgrade fulfillment method may vary by PC manufacturer. When you buy a qualifying PC from a PC manufacturer that has chosen to participate in the Windows 7 Upgrade Option Program, you'll generally need to fill in a form and follow a few steps to order your upgrade copy of Windows 7. Look for a form with redemption details in the packaging that came with your PC. If you bought a qualifying PC and can't find out how to get the upgrade, please check on the PC manufacturer's web site.
Go therefore to Dell Windows® 7 Option Upgrade Website and follow the wizard steps, and you might find out if you're eligible for a free upgrade. Edit 1 If you're not eligible for free upgrade you may buy your upgrade from Dell online here, but not very cheap at $199.99. It seems at the moment cheaper to buy the upgrade directly from Microsoft Store, where it's billed as a promotion. Edit 2 The Windows 7 free Upgrade Option program runs from June 26, 2009 through January 31, 2010."