Today Apple released iOS 5 beta 2 to developer. Remember, you must be an iOS developer in order to try the iOS 5 beta. Then you need to add the UDID of your devices into iOS Provisioning Portal, or you can add UDID without developer account by using UDID online service activation.
If you need guide to install iOS 5 into iPhone, iPhone touch, or iPad, follow this guide: How-to Install iOS 5.
The download links for iOS 5 beta 2 is available through iOS Portal. Here are full release notes of iOS 5 beta 2 which you probably want to know.
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