There has recently been a lot of hype surrounding the 3.0 software for iPhone/iPod Touch. While some people did the silly thing and download it of a torrent (just to find their iPhones bricked from the lack of developer account), some have decided to wait. It is likely to be released near the WWDC Conference date, possibly on the day.
The iPhone Dev Team have already jailbroken it and will probably be working on an unlock in the near future.
I will be posting a very simple jailbreak tutorial on this blog once it is out and I have worked out the jailbreak procedure. However, I may be able to get free upgrades to the next iPhone (if there is a release of one in the near future), so it may be a while until i write it as new hardware means a new jailbreak has to be found and packaged from the Dev Team.