Reports surfacing on various Chinese and Russian forums today indicate that Windows 7 beta 1 (build 7000) has leaked to torrent.
Neowin members have posted screenshots of the beta and we can confirm the 7000.0.081212-1400_client_en-us_Ultimate-GB1CULFRE_EN_DVD version is legitimate.
Microsoft is expected to announce the availability of Windows 7 beta 1 at CES in January.