Depending on whether you will be conducting a private or public beta. First things first.
You need a signed .apk in eclipse, click "File-> Export" and then open the Android folder and click "Export Android Applications"
It will guide you through the signature of your .apk. If you are going to make a private beta, you can use a different key than the one you plan to use for the Android market if you want.
If you are engaged in a private beta, you can put .apk in Dropbox or another service like this and send the link to the beta tester. You will want to make sure that they set "Unkown sources" in the settings.
If you are conducting a public beta, you can publish it on the market and just let everyone know that it is in beta.
I did this in both directions ... Having a public beta may prevent certain users from downloading the application, but you will create your place in the market. On the other hand, ratings can affect you. This will depend on whether your application is really ready for beta testing or is in alpha stage.
Hope this helps.
bytebender
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