How can I get SQL statement created by ActiveRecord#find without actually executing it?

For Rails 3:

Check out the ActiveRecord::Relation docs at the Rails 3 docs.

# get the relation
rel = User.complex_scope.chained_complex_scope

# get the SQL
# this does not execute the query
sql = rel.to_sql

# find out how many records
# this executes the query behind the scenes
count = rel.size