This Post will help you to create and publish the InfoPath Form into Form Services in MOSS 2007.

Form Services in MOSS 2007
Form Services is a New and Great Feature introduced in MOSS 2007, using the form services the InfoPath form Templates will be uploaded to the Form Library and the Users can able to open the InfoPath form in the Browser without having the client version of InfoPath 2007 in the client Machine.

Check Below for Step by Step procedure for Creating & Publishing Form in Form Service

http://udayakumarethirajulu.blogspot.com/2007/02/creating-publishing-infopath-form-using.html

~Uday.