Intel's new processors "Core i7" have triple channel memory. Triple DIMM kits are for those processor / motherboard combos.
Reviews indicate that there is a bandwidth improvement from triple channel. However, just like the old single channel vs. dual channel debates when dual channel first burst onto the scene, triple channel is currently offering very small to no performance benefit over dual channel.
I believe Intel has eventual plans to release i7 chips with a dual channel socket for more mainstream applications.