Soma just announced the availability of VS 2010, VSTS 2010, and .NET FX 4.0 beta 1 here.
This is a great milestone for all the teams involved, as a *ton* of work has gone into this beta, with much more following as we run to the final release.
MSDN subscribers can download the beta today from here, while the rest of us will have public access starting this Wednesday.
Can't wait to get feedback from you folks on these bits. This is *not* a VPC or hyper-v image. This is a full-up install. Please hit http://connect.microsoft.com in order to log bugs and give general feedback.
Have fun! :)