For all you out there who think it’s unfair that iPod Touch users have to pay $10/£5.99 for an upgrade which iPhone users 
get for free and the only reason Apple charge is to do with accounting, I’m offering you a free upgrade to 3.0. Just download the restore file from the link below and press Ctrl and Restore and choose the downloaded file.
I hold no responsibility for the file and you use it at your own risk, enjoy 3.0!
iPod Touch 3.0 Free Upgrade
Published
Sam's Blog 
I need to know something.: Whats the diference between this upgrade and the one that has apple!??
using this is not jailbraking the itouch right?
Plase answere!
No this is just the firmware you download from Apple. This isn’t jailbreaking the device that requires you to use other tools. This is just the normal 3.0 upgrade.