Visual Studio 2010 will ship with a 32bit version, and no 64bit version. My team built a very smart layer into Visual Studio 2010 to enable designers and debuggers that work with 64bit Office 2010 and 64bit SharePoint Server 2010. For a good explanation of why the Visual Studio team chose to only build a 32bit version for the next release, you can find a blog post by Rico Mariani titled “ Visual Studio: Why is there no 64 bit version? (yet) ” SharePoint Server 2010 will be 64-bit only. You can learn more about the requirements of Microsoft SharePoint Server 2010 on the SharePoint Team Blog entry “ Announcing SharePoint Server 2010 Preliminary System Requirements ” If you plan to build solutions for the next generation of SharePoint Server, then I recommend budgeting to purchase 64bit hardware.
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32bit Visual Studio and 64bit Office (Christin Boyd)