Apple has released the third beta of iPhone OS 4.0 to developers. You can download the firmware and SDK from the iPhone Developer Center.
The build number for the 4.0 SDK is 10M2247 and the build number for the 4.0 firmware is 8A260b.
The iPhone OS 4 beta software and SDK are available immediately for iPhone Developer Program members at developer.apple.com. iPhone OS 4 will be available as a software update to iPhone and iPod touch users this summer.* A version of iPhone OS 4 will be coming to iPad this Fall. Downloads are available for the iPhone 3GS, 3G and the iPod touch 3G, 2G.
*Some features may not be available on all products. For example, Multitasking requires iPhone 3GS or third generation iPod touch (late 2009 models with 32GB or 64GB).
