The Microsoft Team blog have announced the prelimary requirements for SharePoint 2010. In a nutshell:
- SharePoint Server 2010 will be 64-bit only.
- SharePoint Server 2010 will require 64-bit Windows Server 2008 or 64-bit Windows Server 2008 R2.
- SharePoint Server 2010 will require 64-bit SQL Server 2008 or 64-bit SQL Server 2005.
Also, no support for IE 6.0
More information is available here:
There are some tips on how best to prepare for upgrading to the next wave!