Below is a message posted by Linus. As usual, Kernel Newbies has the changelog.
Date Wed, 24 Dec 2008 15:52:49 -0800 (PST) From Linus Torvalds Subject Happy v2.6.28 It doesn't really matter what day it is, or what holiday (if any) you're celebrating, because even if you sit at home, alone in your dank basement, without any holidays or friends, I bring you a tiding of great cheer: you can now download Linux-2.6.28, and compile it to your hearts content! Listen to the cheerful grinding of your harddisk as you reboot into an all-new kernel - and I'm sure that if your computer could smile, it would have a big silly grin on its non-existent face. So as you sit there in your basement, give your computer the holiday cheer too. In fact, even _if_ you have friends or family, leave them to their endless toil over that christmas ham or turkey, and during the night, when they're asleep, you can give them that magical present of a newly updated computer. When they wake up tomorrow morning, tell them how you saw Santa crawl down the chimney with his USB stick in hand, updating the OS of all good boys and girls. Ho, ho, ho, Linus "almost Santa" Torvalds