How to wipe/ factory reset my old 2007 Windows Vista Home Premium desktop computer

[Windows Vista]

I'm looking for help on how i can wipe my old desk top completely, i've tried to look online and i couldn't find much, and when i did find something it never worked. I have the old desktop Window Vista Hoe Premium with Windows 7 on it, and i can't figure out a way to reset it all completely because we're trying to get rid of it. Any help would be appreciated TIA

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