Apple has released iOS 4.0.1 along with iPad 3.2.1 and iOS 4.0.1 firmware. iOS 4.0.1 SDK includes the Xcode IDE, iPhone simulator and a suite of additional tools for developing applications for iPhone, iPad and iPod Touch.

It is mandatory for developers to update in order to run their apps on 4.0.1 iPhone or 3.2.1 iPad. In order to download and install iOS 4.0.1 SDK, it is required to buy membership of the iPhone developer program that cost US$99/year minimum.
Download iOS 4.0.1 SDK for iPhone
Download iPhone iOS 4.0.1 SDK (Apple Developer Connection)
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