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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)
Documentation: iPadDocumentation_3.2.ipd
Direct Download Link for iOS 3.2.2 for iPad
iPad1,1_3.2.2_7B500_Restore.ipsw
Update: iOS 4 for iPhone and iPod touch