Apple today released iPhone SDK 3.2 Beta, which is available for download from the iPhone Dev Center. The SDK is designed for developers to assist in building applications for the iPad.
There are no clear changes at this time, but developers are looking through the software for hints and changes.

[...] yesterday released the fourth beta of the iPhone OS 3.2 iPad SDK and developers have been hard at work trying to find [...]
[...] have found a reference to a “multitasking dialog box” within the iPhone SDK 3.2 beta 4 code. According to this code, it seems like Apple is preparing third-party developers to allow [...]
[...] have found a reference to a “multitasking dialog box” within the iPhone SDK 3.2 beta 4 code. According to this code, it seems like Apple is preparing third-party developers to allow [...]