A Visual Studio.NET plug-in for refactoring is available from www.dotnetrefactoring.com. I haven’t tried it yet, so I can’t comment on how well it works. A downloadable demo version is available on the site.
Personally, I’m okay with paying for it (and the price doesn’t seem too outrageous), but I’m a little dismayed that the source isn’t available, given the scant few refactorings it can do. A refactoring tool is only going to be useful when I can write my own refactorings (and especially when I can combine smaller refactorings into larger ones). Since this tool is new, we’ll have to see how it goes, but it looks like a promising start…