Mac mini (early 2009) | Apple
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Apple's upgrade page confirms older Macs can't run Mountain Lion
Apple's upgrade page for Mountain Lion confirms that older Macs (anything made before 2007 or 2009 depending on line) cannot run the latest version of Mac OS X.
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Mountain Lion may drop support for older Macs, integrated graphics not to blame
An unofficial list of Macs compatible with the current developer build of OS X 10.8 has been posted by The Unofficial Apple Weblog.