Right after the release of OpenGL 3.2, NVIDIA introduced GeForce drivers with beta support for this new API for Windows and Linux. You can download the OpenGL 3.2 driver at NVIDIA's Developer Zone.
This driver supports all of OpenGL 3.2 and GLSL 1.50, except for the following:
Geometry shaders as part of the core. You can use the ARB_geometry_shader extension instead
glXCreateContextAttribsARB() does not yet support the GLX_CONTEXT_PROFILE_MASK_ARB attribute value. In order to create a Core profile context, call glXCreateContextAttribsARB(), request OpenGL 3.2 as the version, and leave the GLX_CONTEXT_PROFILE_MASK_ARB attribute out. In order to create an OpenGL 3.2 Compatibility profile context, call the "old" glXCreateContext() entrypoint. Note: wglCreateContextAttribsARB() does support WGL_CONTEXT_PROFILE_MASK_ARB.