Although the iPad is not yet released in the market,but Apple released iPad Firmware 3.2 and the Final SDK, which is intended for the developers to develop their apps for iPad.
The latest iPhone OS SDK 3.2 GM (Gold Master) is for iPad only and new firmware iPad1,1_3.2_7B367_Restore.ipsw is around 457 Mb in size.The iPad device is expected to available in US market on April 3rd.
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Download iPad Firmware 3.2 :
iPad1,1_3.2_7B367_Restore.ipsw
[via iH8sn0w]