Go to app/design/frontend/{Your interface}/{Your theme}/layout\newsletter.xml
Find the code that looks like this
<default> <!-- Mage_Newsletter --> <reference name="left"> <block type="newsletter/subscribe" name="left.newsletter" template="newsletter/subscribe.phtml"/> </reference> </default>
Change reference name from left to right
<default> <!-- Mage_Newsletter --> <reference name="right"> <block type="newsletter/subscribe" name="left.newsletter" template="newsletter/subscribe.phtml"/> </reference> </default>
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For Magento 1.4