iPhone SDK 3.2 beta contains all the tools you need to start developing and optimizing iPhone OS applications for iPad.
The iPad Simulator lets you build and run your iPad application on your Mac, allowing you to lay out your user interface for the larger screen size, test your app’s memory usage, and shorten the debug cycle in the design process.
iPad provides new opportunities to create Multi-Touch iPhone OS applications on a larger display than ever. The iPad Programming Guide introduces new features available for iPad and how to implement those features in your applications. via iPadBuzz
