Windows XP Service Pack 3 (SP3) is now available for download and install via Windows Update and the Microsoft Download Center. Windows XP SP3 includes all previously released updates for the operating system, in addition to a small number of new updates. Windows XP SP3 will not significantly change the Windows XP experience.
Installation media and documentation on disc for Windows XP SP3 may sometimes refer to Windows XP SP2. Windows XP SP2 installation guide instructions apply to Windows XP SP3.
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Updated May 6, 2008
Windows XP Service Pack 3 (SP3) is now available for download and install via Windows Update and the Microsoft Download Center. Windows XP SP3 includes all previously released updates for the operating system, in addition to a small number of new updates. Windows XP SP3 will not significantly change the Windows XP experience.
Installation media and documentation on disc for Windows XP SP3 may sometimes refer to Windows XP SP2. Windows XP SP2 installation guide instructions apply to Windows XP SP3.
http://technet.microsoft.com/en-us/windowsxp/0a5b9b10-17e3-40d9-8d3c-0077c953a761.aspx
But personally I would wait a bit to install it so they can work out all the new bugs they just introduced ;D
You can download it here as well
http://www.microsoft.com/downloads/details.aspx?FamilyId=5B33B5A8-5E76-401F-BE08-1E1555D4F3D4&displaylang=en