Samsung Electronics have released their Next Gear SDK to developers in order for them to start developing applications for the Next Gear Smartwatch. This is the first time that Samsung has released an SDK before the actual device has been released. Today there has been an update to the Gear SDK, bringing it to version Tizen SDK 2.3.1 RC15 and the good news is that it now also includes Tizen Native APIs allowing devs to build both Web and Native apps.
You can apply for the Gear SDK Early Access Program and then download the SDK that can run on Windows 32-bit/64-bit, Ubuntu 32-bit/64-bit, MacOSX 64-bit. There will also be a wearable forum that will opening shortly, enabling you to share your tech tips and ask questions about the Next Gear SDK in this private community.