Apple has released the first beta of iOS 5.1, the newest version of its mobile operating system to developers, with slight tweaks to the settings and references to new iPad and iPhone lines.
Other than new settings for iTunes Match and Location Services, there aren't too many exciting new features. However, 9 to 5 Mac is claiming there are references to a new iPad and possibly a new iPhone in the code. You'll need the developers account to check it out for yourself for now.
iOS Dev Center [Apple]