The long anticipated beta 2 for Office is released today for public viewing.
You can find it here.
Here's some great reference sites and downloads as well.
Office 2007 Preview Site
Office Developer Centre
MOSS 2007 SDK
Sharepoint Developer Center
WSS 2007 SDK
A first look at Sharepoint 2007(video)
Sharepoint 2007 and Workflow (video)
Sharepoint Community Site