Templates 
Templates for SharePoint products and technologies offer a variety ready-to-use, pre-built solutions for business applications, role-based portals, site look and feel, and more. These templates also provide a starting point for custom development and are intended to help jumpstart the deployment of SharePoint-based applications and solutions.
Windows SharePoint Services 3.0 Application Template: Business Performance Reporting 
The Business Performance Reporting application template for Microsoft Windows SharePoint Services 3.0 helps organization managers to track the satisfaction of customers through a combination of surveys and discussions.
Tailored to address the needs and requirements of specific business processes or sets of tasks within organizations of any size. The templates can be applied to common scenarios, such as managing a help desk or tracking a marketing campaign, to easily create a dedicated Web-based application for a more efficient and effective way of working. A set of 40 new Application Templates for Windows SharePoint Services 3.0 is now available for download.
Role-Based Templates for SharePoint My Sites are custom templates, designed for Microsoft Office SharePoint Server 2007 and the My Site functionality, and tailored to address the unique needs and requirements of specific roles within an organization. The templates extend the standard My Site functionality, providing a personal portal and dashboard with data relevant to your job role and displaying information in a way that is familiar, easy, and built around the way people in the company work.
Master Pages provide a single source for all the page design and layout elements you want to repeat on multiple pages within a SharePoint site or application. They enable you to create and update elements in one place, giving your site a more consistent appearance. Microsoft has made available a package of four sample master page sets that were built using new CSS and Master Page editing tools within Microsoft Office SharePoint Designer 2007 and are compatible with the Application Templates for Windows SharePoint Services 3.0.
GroupBoard Workspace 2007 is an application template for Windows SharePoint Services 3.0 designed to provide a collaborative platform for team-based information sharing and joint documentation creation. The lists in GroupBoard Workspace 2007 provide visibility for key information, including group schedules, the movements of group members, equipment reservations and memos circulated to the group.
The Community Kit for SharePoint is a set of best practices, templates, Web Parts, tools, and source code that enables practically anyone to create a community Web site based on SharePoint technology for practically any group of people with a common interest.