Linus Torvalds announced today in an email to the Linux Kernel Mailing List that the test1 version of the 2.6.0 kernel is ready for testing!

He also asked people, especially the Linux vendors, to start testing it, to make the release of 2.6.0 quicker than the last one - "2.4.0 took about seven months from the pre1 to the final release" - and to have everybody ready when the 2.6.0 comes out.
You can download the test1 version on the kernel.org site. You will also find a small readme file there ;-)