Debian GNU/Linux 4.0 released and how to upgrade to latest version

Debian 4.0 has been released. According to the release announcement
this version "supports a total of eleven processor architectures and
includes the KDE, GNOME and Xfce desktop environments. It also features
cryptographic software and compatibility with the FHS v2.3 and software developed for version 3.1 of the LSB.

It is recommended that you upgrade the system to latest version.
Upgrading remote Debian server is a piece of cake. This article explains how to upgrade remote Debian 3.1 sarge server to latest stable etech release over an openssh session.