FUD Zilla published a nice picture of the 28nm SRAM bulk wafer that was presented by Globalfoundries at Computex. The new foundry will reportedly ship the first 28nm chips by early 2011. Also on display was a 32nm SOI wafer, AMD chips using this process are expected next year.
The company believes that 28nm is a very strategic node for Globalfoundries and potential customers for it are graphics and wireless people. You can imagine that Nvidia and ATI will be coming along with 28nm graphics chips.