A release candidate for Windows XP SP3 is available for download.
This comes hot on the heels of the vista SP1 beta release with both being expected in a ’full’ version in spring 2008.
Personally I’ll not be installing either until they are ready – I can remember the struggle with SP2 only too well.
ICT Nuggets 
We have been getting bad feedback from users that have installed the Windows XP SP3. One of the biggest complaints is Microsoft did not include Direct X 10. The service pack employs many features of Vista and seems to turn your current version of XP into a steppingstone for purchasing a full copy of Vista. Please be sure your current computer programs will be able to handle the transition to SP3 or you may not be able to use them anymore.