To follow these instructions you must be using an activated device not stuck on the Connect to iTunes or Emergency Call screen.
Any version of iTunes 9 til 9.1.1 will work.
Step One
Download the Spirit Jailbreak from HERE and save it to your desktop.
Step Two
Double click the Spirit.app.zip file on your desktop to extract it
Step Three
Double click the Spirit application to launch it
Step Four
Connect your iPad and press the Jailbreak button.
Step Five
The Spirit app will then let you know the jailbreak is complete.
Your iPad will reboot and show you progress indicator. Once this finishes your iPad will be jailbroken with Cydia installed!
Courtesy: @ iClarified
Looking For iPad Firmware its HERE...
Below you can find the direct links to the iPad Firmware Files for every released firmware version.
Please note that if you use Safari you must disable the auto unzip feature. It may be easier to just use Firefox!
3.2.0: iPad1,1_3.2_7B367_Restore.ipsw
We will update this post as new firmware links become available