Windows Me was released instead and the Neptune project was incorporated into the development of Windows XP . The only elements of the Windows project which were included in Windows 2000 were the ability to upgrade from Windows 95 or Windows 98 , and support for the FAT32 file system . Windows Me was released seven months after Windows 2000 and one year before Windows XP , but Windows Me was not intended to be , nor did it serve as the successor to Windows 2000 .