This tutorial tells how to get the brand new iOS4 GoldMaster(GM) Version for your iPhone 3GS, 3G, iPod Touch 3G and 2G, AKA Firmware 4.0 for FREE!

This should work without a developer account. Make sure to follow the instructions carefully. If you use this information, please link back to the site! Thanks

ALL DOWNLOADS ARE AT THE BOTTOM OF THIS POST!

Apple today released iTunes 9.2 for both Windows and Mac. So you can now use iOS 4.0 on both.

Directions:

First, download iTunes 9.2.

Second, BACKUP your device in iTunes!

Third, Download the right iOS4 Firmware for your device. I recommend using firefox to download it since it downloads .ipsw files correctly and does not split it up.

Fourth, in iTunes Hold Option(Shift) and click on restore and choose the .ipsw file from your files. (Usually best to save it on your desktop)

After that, it will start restoring to iOS4 GM!

And there ya go! You should now have iOS4 working on your device.
If you are having trouble, please post in the comments. This will be an updated post if any new problems arise and workarounds need to be made. I can only fix them if I know about it. Thanks

DOWNLOADS!

iTunes 9.2 Official Release

1. Mac OS X
2. Windows
3. Windows (x64)

iOS 4 GM seed – iPhone 3GS, 377.81MB

1. MultiUpload (direct)
2. MegaUpload
3. Depositfiles
4. Hotfile
5. Zshare
6. Badongo
7. Uploading

iOS 4 GM seed – iPhone 3G, 292.3MB

1. MultiUpload (direct)
2. MegaUpload
3. Hotfile
4. Zshare
5. Badongo
6. Uploading

iOS 4 GM seed – iPod Touch 3G, 356.53MB

1. MultiUpload (direct)
2. MegaUpload
3. Depositfiles
4. Hotfile
5. Zshare
6. Badongo
7. Uploading

iOS 4 GM seed – iPod Touch 2G, 308.74MB

1. MultiUpload (direct)
2. MegaUpload
3. Depositfiles
4. Hotfile
5. Zshare
6. Badongo
7. Upoading

Remember: Use these at your own risk!
Downloads and info from: http://bit.ly/9iaZOa

Thanks and I hope this helps!
- the iPhoneXpert team
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iPhone 4 Teaser video! WOW WOW