Edited (12-February-2012):
The download links do not work anymore. I also do not have a copy of those files. If you need a recent GCC build head over to mingw.org website.
GCC-4.4.0 has been released recently. I have managed to compile it as a MinGW build and I want to share that with others. The package can be downloaded from the following links. Please download both the files and extract them to C:\MinGW folder. Then extract Win32API, MinGW Runtime, pthreads-win (If you want to use OpenMP) package to the same folder. Now you’ll be able to use gcc-4.4 on Windows.
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