This is already available for all the mortals version Release Candidate of Windows 7, the mentioned version Build 7100 with new features that you will be able to unload until the 30 of June of this year and will be able to use until June of the 2010.
Microsoft recommends a 1GHz processor or better, 1 GB RAM (32-bit) or 2 GB RAM (64-bit), 16 GB hard disk space (32-bit) or 20 GB in the case of a processor 64-bit and a GPU that supports DirectX 9. It will also be necessary to check if the processor meets the requirement of virtualization if we use the Windows XP Mode: Intel (Intel VT) / AMD (AMD-V).
According to a bulletin Technet, users of Windows 7 Beta if you need to do a backup and do a clean install, while Windows users can upgrade to Windows Vista RC without any problems, yet they suggest not thrilled because in either case to test Windows 7 RTM later be forced to do an installation from scratch.
Microsoft is very optimistic and there will surely be more surprises as they say ™ appears as a second RC version in August before the final RTM (Release to Manufacturing).
Link: Windows 7 RC (Microsoft)