You can download the first alpha of Ubuntu 10.04 , better known as Lucid Lynx , whose final version will come out in next April. This first alpha of Lucid Lynx is aimed at developers and testers, which is not recommended for installation on production machines.
This version has included the version 2.6.32 kernel from Linux, the latest version of Gnome ( KDE SC 4.4 beta 1 for Kubuntu) and improvements in boot speed to replace usplash package for Plymouth.
Link | Ubuntu 10.04 LTS (Lucid Lynx) Alpha 1

Why don't you make one?