Apple has released Ipad OS 3.2 GM (Gold Master) build number 7B367. and now it available for download,This final version of OS 3.2 and SDK for iPad has been released only a few days before the first batch of iPad pre-orders ships this coming weekend on April 3rd.
Though the iPad is not yet out, the iPad firmware 3.2 download link is already live. If you’re interested, iPad 3.2 firmware download link is below for the apple ipad.
Download iPad OS 3.2 GM: