Matt has announced the availability of

Wordpress 2.7 Release Candidate Two

It’s not quite that time yet, but we’re as close as we’ve ever been, hence the immediate availability of 2.7 Release Candidate 2, or RC2 for short.

Upgrading to Wordpress 2.7

Upgrading from any previous WordPress to 2.7:
1) Delete your old WP files, saving ones you’ve modified.
2) Upload the new files.
3) Point your browser to /wp-admin/upgrade.php.