Major new features:
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1) Active Directory support. Samba 3.0 is now able to join a ADS realm as a member server and authenticate users using LDAP/Kerberos.

2) Unicode support. Samba will now negotiate UNICODE on the wire and internally there is now a much better infrastructure for multi-byte and UNICODE character sets.

3) New authentication system. The internal authentication system has been almost completely rewritten. Most of the changes are internal, but the new auth system is also very configurable.

4) New default filename mangling system.

5) A new "net" command has been added. It is somewhat similar to the "net" command in windows. Eventually we plan to replace numerous other utilities (such as smbpasswd) with subcommands in "net".

6) Samba now negotiates NT-style status32 codes on the wire. This improves error handling a lot.

7) Better Windows 2000/XP/2003 printing support including publishing printer attributes in active directory.

8) New loadable module support for passdb backends and character sets.

9) New default dual-daemon winbindd support for better performance.

10) Support for migrating from a Windows NT 4.0 domain to a Samba domain and maintaining user, group and domain SIDs.

11) Support for establishing trust relationships with Windows NT 4.0 domain controllers.

12) Initial support for a distributed Winbind architecture using an LDAP directory for storing SID to uid/gid mappings.

13) Major updates to the Samba documentation tree.

14) Full support for client and server SMB signing to ensure compatibility with default Windows 2003 security settings.

15) Improvement of ACL mapping features based on code donated by Andreas Granbacher.

Plus lots of other improvements!