Microsoft today made its first Kinect SDK for Windows available to developers. It's targeted at non-commercial uses only, though of course this will change in the future. The SDK requires Windows 7 and Visual Studio 2010,and supports C#, C++, and Visual Basic.
The Kinect for Windows SDK beta is a programming toolkit for application developers. It enables the academic and enthusiast communities easy access to the capabilities offered by the Microsoft Kinect device connected to computers running the Windows 7 operating system.
The Kinect for Windows SDK beta includes drivers, rich APIs for raw sensor streams and human motion tracking, installation documents, and resource materials. It provides Kinect capabilities to developers who build applications with C++, C#, or Visual Basic by using Microsoft Visual Studio 2010.
This SDK includes raw sensor streams, skeletal tracking, advanced audio capabilities, sample code and documentation, and easy installation.