Already have it now!!
Really for the specialized user....not for most of the yahoos in here who only game or run superpi benches....
I have read things over the last 6 months that says AMD may have something out by the end of the year in the more expensive server market, but whether it can be done in mass I dont know....It would have to be 65nm which all reports AMD will have in volume by end of the year...Some say the cost doesn't really pay off for quads until perhaps .45nm...If that is the case INtel will be there well in advance of AMD
Edit:
hot off the presses...
Looks like quad opterons not until mid 07
http://www.crn.com/sections/hardware/hardware.jhtml?articleId=188700772
also mentions the stupid dual FX setups!!!
This sounds interesting...
AMD also disclosed plans to let system makers couple Opteron processors with coprocessors for specialized applications, such as high-performance computing, advanced security, and XML and Java applications. These coprocessors currently can be plugged into an extra Hypertransport link or an empty socket in a dual-socket system.