Linus Torvalds announced a few hours ago, on December 21, that the first Release Candidate of the upcoming Linux 3.8 kernel is now available for download and testing.
Linux kernel 3.8 RC1 is comprised of 63% patched drivers (GPU, SCSI, sound, etc.), 18% architecture updates, especially ARM, and the rest are networking and filesystem improvements.
"The longest night of the year is upon us, and what better thing to do than get yourself some nice mulled wine, sit back, relax, and play with the most recent rc kernel?"
"This has been a big merge window: we've got more commits than any other kernel in the v3.x kernel series (although v3.2-rc1 was *almost* as big). It's been a rather busy merge window, in other words." Linus Torvalds said in the official announcement
Download Linux kernel 3.8 RC1
right now from Softpedia. Remember that this is a development release and it is intended for testing purposes only.