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The iOS 4.3.2 update is now available for all versions of the iPad and the iPhone 4 and iPhone 3GS. This update caused a bit of problems for Yours Truly however. Whilst performing the update on my first generation iPad, I encountered the dread cannot sync error message multiple times. I clicked the link present on the error dialog and was directed to this page.

After performing the recommended action of disconnecting and reconnecting my iPad with no success, and also tired of restarting my Mac after receiving this message the Nth time, I decided to leave my iPad connected and clicked the Sync button to try a different approach. Inexplicably, my iPad began the sync process and I also decided to let iTunes transfer all purchases whether I wanted them transferred or not. After the sync process finished with no errors, I once again clicked the Update button and was successfully able to update to iOS version 4.3.2.

Hopefully this course of action will work for you if you encounter this annoying error message.