According to Microsoft, the Internet Explorer 8 Beta is set to begin when Vista SP1 ships later this year. There is no information on when the exact date would be. However, since mainstream support for XP doesn't end until April 2009 Microsoft will support IE 8 to Windows XP users.
But in the same way that IE 7 was released, there will be 2 versions: one that is built on the security settings of Vista, and the other one on the settings of XP SP2 or SP3.
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