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It’s already there, 3 days before the first iPad will land into the Apple Store for pickup. The iPhone OS 3.2.0 firmware is for iPad only and possibly for the next iPhone 4G. Here’s the download link for iPhone OS 3.2 firmware (custom IPSW file).

The best thing is that you don’t need to have a developer account to download 3.2.0 firmware.

Here’s the direct (high speed) download link:

Download iOS/iPhone firmware for iPhone (2G, 3G, 3Gs and 4), iPod Touch (2G and 3G) and iPad

Download iPad Firmware 3.2

Recently, Apple seeded iPhone SDK 3.2.0 GM for developers.

More iPhone firmware download links: