Apple iPod touch first generation and second generation OS files for download. Select the version you want. All versions provided 
upload them via iTunes using shift+restore.
.IPSW Firmware files for the iPod touch 1G
files for the iPod touch 2G
Download links for the iPod touch 3G
Please beware that playing with firmware versions can be tricky and at times fatal. We do not take any gurantee of any loss / damage caused due to the same
iPhone / iPod touch downloads
{ 3 comments… read them below or add one }
What happen to the file of ipod touch 2G – firmware 3.1.1? It is strikethrough.
Fixed .. thx for pointing.
Cheers
http://iphonehelp.in/2009/08/22/download-apple-itouch-firmware-file/
y isnt it working???