Because this is unofficial abandonware, you will not find it on Microsoft.com. Legitimate archival sources:
When you first boot into the desktop, you will see: windows 98 se 2k7 final edition espanol upd
This specific compilation was designed to save time during installation by bundling every official patch released before Microsoft ended extended support for Windows 9x in July 2006. Because this is unofficial abandonware, you will not
: The entire interface, system files, and installer are fully localized in Spanish . Because this is unofficial abandonware
: Includes themes that mimic the look of later operating systems like Windows 7 or XP.