While we are are awaiting the Tango update for Windows Phone, Microsoft is already testing a first version of Windows Phone 8. This information comes from the application "I'm WP7" that shows us the different builds of Windows Phone from the users that have installed this application.
As we can see from the image build running under Windows Phone 8 is signed 8.0.9662.0. Many were the doubts about the veracity of the result showed the application. The developers have promptly declared that Windows Phone 8 is running an emulator, there appears to be counterfeit because they are using on the location of the emulator by default and there is a difference in the time zone.
Moreover wpcentral colleagues claim to have had a tip from reliable sources that Windows Phone 8 has begun internal testing aka "dogfooding" at Microsoft on March 30th.