Microsoft releases Application Templates for SharePoint 2007 and the templates are widely used by our customers. “Microsoft is not releasing new versions of these templates for SharePoint 2010 Products. Also, .stp files are deprecated and can't be used to create new sites when you upgrade to SharePoint Server 2010 or SharePoint Foundation 2010.” (Ref) More information can be found via the following link:

SharePoint 2010 Products: Upgrade and the Fabulous 40 Application Templates

http://blogs.technet.com/b/tothesharepoint/archive/2010/08/18/sharepoint-2010-products-upgrade-and-the-fabulous-40-application-templates.aspx

Fortunately, some 3rd party company has released the upgraded edition for most of the 40 templates. In case the user is looking for them, we can refer to the information of the 3rd party solution. Here are the links:

http://www.techsolutions.net/Blog/tabid/65/EntryId/17/Fab-40-Templates-for-MOSS-2010.aspx

http://www.techsolutions.net/Blog/tabid/65/EntryId/18/Fab-40-for-Sharepoint-Foundation.aspx