Found an interesting article...

An upcoming episode of UPN's Enterprise will feature the Borg in a sequel to events depicted in the feature film Star Trek: First Contact, the official Trek Web site reported. The episode, "Regeneration," starts with the discovery in the arctic of debris from the Borg sphere destroyed by the Enterprise E at the beginning of First Contact in 2063.

Link (http://www.scifi.com/scifiwire/art-main.html?2003-03/18/11.00.tv)

Sounds interesting, I may have to watch this episode....

It was on Sky One in the UK on Monday. Very Good, but it opens the question of why did the Borg come as such a shock to starfleet when they had 200 years to prepare for them?.