This Cnet blog post quotes a Microsoft official as saying that a Software Developers Kit (SDK) which will allow developers to write software for the newly announced Surface PC will be available "starting in April, I think the hope is...". For now the platform is only available to a few select developers and the focus of development is on the hospitality, gaming, and retail markets. The cost per unit is around $10,000 but I'd love to get my hands on one! I'm personally more excited about this than I am the iPhone, neither of which I can truly rationalize spending the money on or get a hold of even if I could.