SharePoint 2010 will require Windows 2008 or Windows 2008 R2
SharePoint 2010 will require 64-bit SQL 2008 or 64-bit SQL 2005
Internet Explorer will not be supported in SharePoint 2010. The Tier 1 browsers will be IE 7, IE 8 and Firefox 3.x on Windows platform
So, what can you do today to get into the best shape for SharePoint Server 2010?
Start by ensuring new hardware is 64-bit. Deploying 64-bit is our current best practice recommendation for SharePoint 2007.
DeployService Pack 2and take a good look at the SharePoint 2010Upgrade Checkerthat's shipped as part of the update. The Upgrade Checker will scan your SharePoint Server 2007 deployment for many issues that could affect a future upgrade to SharePoint 2010.
Get to know Windows Server 2008 with SharePoint 2007,this postis a great starting point.
Consider your desktop browser strategy if you have large population of Internet Explorer 6 users.
Continue to follow theBest Practicesguidance for SharePoint Server 2007.
Keep an eye on this blog for updates and more details in the coming months.