As many of you are already aware, Magento just recently released the first beta release of version 1.4.0.0 after several months of Alpha testing. I have downloaded a copy and have begun to evaluate the changes that have been made. At this time, I can tell you that the changes are significant. 1.4.0.0 has more than 2,400 new files and almost 1,100 new folders and is approximately 30% larger in physical size. As my evaluation progresses I will post additional information here on my blog, so stay tuned.