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iPhone SDK 3.2 Beta & Start Developing Your iPad Apps
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1. iPhone SDK 3.2 beta, which contains all the tools for developing and optimizing applications for iPad.
2. iPad Programming Guide which introduces features of iPad and how developers can implement them into their applications.
3. iPad Sample Code.
4. iPad Human Interface guidelines, through which developers can harness the new multi-touch features of iPad.
5. iPad Simulator. It is probably the most important tool available in the iPhone SDK 3.2 beta. The simulator will help developers test their applications on their Mac PCs. It will allow developers to layout their application UI for larger screen size. Not to mention, it will also help developers to test their app for memory usage, and will reduce the app debugging process.

iPhone SDK 3.2 Beta links

http://www.apple.com/ipad/sdk/