Microsoft has released a pre-configured VHD to enable you to evaluate Windows Server 2008 R2 and SQL 2008 R2 in conjunction with SAP Gateway

This virtual machine will provision an instance of Server 2008 R2 and SQL 2008 R2 on Hyper-V or Windows Azure VM role. The instance is pre-configured to support the evaluation of SAP's Gateway product, which you can download from SAP. It can also be used on its own, but be aware that the SQL default collation is set to CP850_BIN2.

  Windows Server 2008 R2 & SQL Svr 2008 R2 for SAP