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http://technet.microsoft.com/en-us/library/cc794868(v=ws.10).aspx
Supported guest operating systems
The following tables list the operating systems that are supported for use on a virtual machine as a guest operating system. You can run 32-bit and 64-bit guest operating systems at the same time on one server running Hyper-V. The guest operating systems are supported for Hyper-V in Windows Server 2008 R2, Hyper-V in Windows Server 2008 with Service Pack 2, and Hyper-V version 1 (KB950050, ¡°Hyper-V Update for Windows Server 2008 x64 Edition¡±).
For similar information about Hyper-V in Windows Server¢ç ¡°8¡± Beta, see http://go.microsoft.com/fwlink/p/?LinkId=234785.
Important
Support for Windows 2000 Server and Windows XP with Service Pack 2 (x86) ended on July 13, 2010. Support for Windows Vista with Service Pack 1 ended on July 12, 2011. After support ends, integration services for these operating systems are not updated and support is not available for any issues arising from using these operating systems in virtual machines. For more information about the end of support, see Support for Windows 2000 and Windows XP Service Pack 2 (SP2) Ends on July 13, 2010 (http://go.microsoft.com/fwlink/?LinkId=196706)
Note
A virtual machine running on a version of Hyper-V earlier than Windows Server 2008 R2 can be configured with 1, 2, or 4 virtual processors, regardless of the number of processors that the guest operating system supports.