Earlier today Apple released iPhone SDK 3.2 Beta 2, an update to the beta SDK they released late last month. Currently 3.2 is only for iPad development, which allows developers to write applications for the iPad before it's released, although it can also be used for 3.1.3 iPhone development.
Some interesting changes in Beta 2 seem to revolve around the iPad simulator. Early reports indicate that it now includes Safari for iPad and the ability to play audio and video by dragging files into the simulator. If you see anything else, let us know in the comments!
Today Apple announced iPhone SDK 3.2 beta alongside the iPad, which allows iPhone developers to create universal applications that work on both the iPhone and on the iPad. It's also likely that the SDK will allow developers to create iPad-only applications, although the SDK only mentions universal apps. In addition to the standard iPhone development tools, the updated SDK includes an iPad simulator which allows developers to test out their applications without the need for an iPad.
The SDK is available for download to members of the iPhone Developer Program and to new developers for $99. If you're currently in the iPhone development program, simply log in and accept the new terms. Non-members can sign up and get more information at Apple.com/iPad/SDK.