iPod Touch 3G – iPod3,1_5.0_9A334_Restore.ipsw
iPod Touch 4G – iPod4,1_5.0_9A334_Restore.ipsw

iPad 3G/WiFi – iPad1,1_5.0_9A334_Restore.ipsw
iPad 2 WiFi – iPad2,1_5.0_9A334_Restore.ipsw
iPad 2 GSM – iPad2,2_5.0_9A334_Restore.ipsw
iPad 2 CDMA – iPad2,3_5.0_9A334_Restore.ipsw

iPhone 3GS – iPhone2,1_5.0_9A334_Restore.ipsw
iPhone 4 – iPhone3,1_5.0_9A334_Restore.ipsw
iPhone 4 CDMA – iPhone3,3_5.0_9A334_Restore.ipsw
iPhone 4S – iPhone4,1_5.0_9A334_Restore.ipsw

Apple TV 2G – AppleTV2,1_4.4_9A334v_Restore.ipsw

Here’s the new iOS 5.0 for portable devices, and 4.4 for the second-gen Apple TV.  As always, avoid this if you’re an unlocker.  There currently isn’t a jailbreak available yet.  Save your SHSH blobs now if you think you may ever need to go back to an older version of iOS.