Download Windows XP

Microsoft Windows XP

I need to format my computer, however, my copy of XP Home edition has
a huge scratch on it and I never created a back-up copy. Is there
anywhere that I can download it, I have been trying without success as
all I can find is upgrades or updates, not the actual OS.
"How to replace lost, broken, or missing Microsoft software or hardware"
http://support.microsoft.com/kb/326246

Windows XP is not available for download.