Winhelp32.exe is installed on Windows 7 although is wasn't on Vista.
If a box opens and says it cannot locate it, browse to the C:\windows directory and choose winhlp32.exe.
Don't wait for Microsoft, they've stated it'll be available with the Windows 7 RTM / Windows Server 2008 R2. How can I evaluate Windows 7 RC without being able to view HLP files?! So I made my own compilation for both Windows 7 x64 and Windows 7 x86. The installer is a batch (CMD) file, which does the job of winhlp32.exe/winhlp32.exe.mui replacement and fixing Registry entries.
Windows Help Program (WinHlp32) installer for Windows 7 x64 and Windows 7 x86 by Komeil Bahmanpour:
Blog entry
Direct download link
WinHlp32 installer for Vista/2008/7
PBCOPTER,
Your post looked promising, but I cannot find a windows\en-us folder in my installed Vista partition. Where might that be?
Steve