Intel’s Comet Lake desktop processors will be on sale later in May, but Z490 motherboards which have the new LGA 1200 socket that supports the CPUs are already up for pre-order.

As you might imagine, all the major motherboard manufacturers have various Z490 products now listed at online retailers, and over 50 boards are now available at Newegg in the US, with the release date pegged at May 20 (presumably indicating that this is when Comet Lake processors will be available too – although Intel hasn’t confirmed any date).
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https://www.techradar.com/news/intel-z490-motherboards-are-on-sale-and-some-will-cost-more-than-your-entire-pc