Make sure you head over to the Surface blog to check out what's new and awesome about the new Surface SDK.  It's not only what you need for developing cool applications for the SUR40 coming from Samsung, later this year, but you can use it to develop premium applications for Windows Touch PCs. 

http://blogs.msdn.com/b/surface/archive/2011/07/07/new-tools-and-resources-for-surface-partners-for-the-samsung-sur40-for-microsoft-surface.aspx

Enjoy~

April