Windows SahrePoint Services 3.0 SP1 Developer VPC image can now be downloaded from http://www.microsoft.com/downloads/details.aspx?familyid=1BEEAC6F-2EA1-4769-9948-74A74BD604FA&displaylang=en.

Note:

"This is a time limited evaluation VHD containing Windows SharePoint Services 3.0 SP1 and Visual Studio 2005 for use with Virtual PC or Virtual Server"