Development Environment for Windows vista,seven and windows server 2008

When you create or customize SharePoint solutions, it is usually best to develop the solution on a local computer where Microsoft SharePoint Server 2010 or Microsoft SharePoint Foundation 2010 is installed. This article describes how to install a development environment with Microsoft SharePoint 2010 and Microsoft Visual Studio 2010.
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http://msdn.microsoft.com/library/ee554869%28office.14%29.aspx