Hey guys
i managed to find a solution for the heat problem, i am using the new ipad 64GB wifi model,
please do the fillowing
1- make your brightness 75% or below
2- close the "not in use" background apps
3- this one is importent, please recalibrate your iPad's battery, in case you dont know what that means:
use your ipad normally, let the battery reach 0% and turns off by itself, now plug it and leave it charging, when it turns on, turn off the wifi, reduce the brightness to 0%, use airplane mode, after that turn the ipad off by holding the Sleep\wake button,and leave it charging for 8 or 9 hours until it reaches 100%, and it's done
4 make sure you do this process 3 times in row, then do it again once each month, this will adjust the battery's life to your usage.
that's all, i started doing that several months ago, and now my Ipad is always cool even when playing hardcore graphics games and watching HD Videos
and have a nice day