I came across this and didn’t want to hold it from you. VMware released a new version of their ROI calculator. Tom Pisello posted about this on his blog.

http://tompiselloroiguy.blogspot.com/2009/02/vmware-launches-new-version-of-roi-tco.html

Remember though that the ROI calculator takes a lot of factors into consideration, but not everything. If you are investigating virtualization be sure you get advise from people who know what they are talking about. Don’t start with buying the hardware 😉