Apple is now seeding the iPad OS 3.2 Gold Master (GM) build 7B367 along with the new iPhone OS 3.2 SDK to developers. iPad OS 3.2 GM represents the shipping OS.
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 along with the EULA for the iPad software.
Download iPad OS 3.2 GM
You can download all iPhone firmwares from here.
Jailbreak iPad 3.2 with Spirit [Coming Soon]