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Windows SDK release supporting Windows 7 RC and Windows Server 2008 RC is now available on the Microsoft Download Center. The Windows SDK for Windows 7 and .NET Framework 3.5 SP1: RC provides documentation, samples, header files, libraries, and tools designed to help you develop Windows applications using both native (Win32®) and managed (.NET Framework) technologies.
This SDK is compatible with Visual Studio 2008, including Visual Studio Express Editions, which are available free of charge.
You can choose from two versions. One that supports DVD ISO image file so that you can burn your own DVD and Web setup that lets you download the SDK as a single file.
Please note if you are running a 64-bit version of Windows and Visual Studio 2008, please upgrade to Visual Studio 2008 SP1 before installing the Windows 7 SDK.
Bruce Kyle just blogged about the new Windows SDK release that supports Windows 7 RC and Windows Server