Dell, MaximumASP and the Professional Association for SQL Server (PASS) have partnered together to offer a free SQL Server 2008 account on a securely hosted environment. This offer allows anyone to try SQL Server 2008 today without downloading and installing the software.
The free SQL Server 2008 hosted account supports:
Full System admin rights
Note that people are asked to fill out a 15 question survey prior to opening an account.