It hasn’t been announced on the OpenOffice.org website, but the download links for v2.40 are now active.

Download :

• OpenOffice.org v2.40 for Windows (US version ; doesn’t include Java Runtime Environment)
• OpenOffice.org v2.40 for Linux (US version ; Linux RPM version)

Other official download links for Linux .deb version and MacOS X should be available soon.

(Update 26-3-2008 : removed the download links for now since someone pointed out the OpenOffice.org PolicyMirrorLinking)