Difference between 2nd & 3rd gen 32GB touch?

This might help: http://www.ilounge.com/index.php/reviews/entry/apple-inc.-ipod-touch-third-gener ation/

Apple isn't officially calling the new iTouch the 3rd gen; rather, it is referred to as the "late 2009 iPod Touch," though many users find "3rd gen" to be less wordy.

Hope this helps!
johnnyV

Can't remember the exact specs, but;

The 2g touch has the same processor and graphics as the iphone 3g
The 3g touch has the same processor and graphics as the iphone 3gs.

the new OS, OS.4 (not yet released) includes some features that will only work on 3gtouch and 3gs iphone (eg; background applications)

Hi JohnnyV,

This was true, but not anymore, Apple do officially recognise the late 2009 version as 3rd gen.

http://support.apple.com/kb/ht1353

The exact words come out of SJ's mouth in the OS4 presentation (right at the end)

Message was edited by: ha109700
From apple.com
"The iPod touch (3rd generation) can be distinguished from iPod touch (2nd generation) by looking at the back of the device. In the text below the engraving, look for the model number. iPod touch (2nd generation) is model A1288, and iPod touch (3rd generation) is model A1318."

I guess I stand corrected! I should go watch that presentation in anticipation of the WWDC in June, as I haven't yet gotten around to it. Thanks for the update!