Apple has released its iPhone SDK 3.2 beta for developers to start developing applications for iPad. The iPhone SDK 3.2 beta is being designed to include all the necessary tools which allow the developers to start developing and optimizing iPhone OS applications for iPad. The iPhone SDK 3.2 beta is only available for iPhone Developer Program members.
With the release of iPhone SDK 3.2 GM Seed, all iPad apps submitted to the App Store must be built using 3.2 release. Developers enrolled in the iPhone Developer Individual or Company Standard or Enterprise Program can access the SDK and OS software of iPhone OS 3.2 for iPad by logging into Apple Developer Connection on iPhone Dev Center.
Direct Download Link for iPhone (iPad) OS 3.2
iPad1,1_3.2_7B367_Restore.ipsw (457 MB)
Direct Download Link for iOS 3.2.2 for iPad
Update: iOS 4 for iPhone and iPod touch