The jailbreak tool Spirit which was released by iPhone Dev Team to jailbreak iPad 3G, iPhone OS 3.1.2, 3.1.3, or 3.2 is not working any more with the newly launched iOS 4 which was revealed by Apple few days back at WWDC 2010.
As iH8Sn0w has confirmed that the iOS exploit is filled now so obviously Spirit could not work anymore for jailbreak. So, the users have to wait until the new exploit in iPhone OS will identify in near future to build new jailbreak tool.
Until than stay with us for new instructions about iOS 4 jailbreak.
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