Some users seem to be seeing problems in upgrading to the latest version of Apple’s iOS.
Some users are reporting issues with downloading the new version of the iOS software. Some are getting a “3200 error”, including a message stating that an “internal error” has occurred, and the upgrade process was canceled.
Other users see related problems after successfully downloading the update, iTunes brings an error message as the file was extracted and is downloading slowly.
Again, this is another warning sign to would-be first-day upgraders to be patient and tread carefully before diving in. This was the lesson I learned by moving to OS X Lion on the first day and experiencing over 250 crashes and freezes that I had to do a hard restart from. This is getting to be a statement for better testing prior to release.
On the issue of iOS 5 below are some direct links you can use to make it happen hopefully successfully.
Hold Alt (Windows) /Option (Mac) and click the “restore” button in the iTunes iOS device summary screen, then point to the file matching your device. This will wipe your iOS device back to factory settings, so be sure to back up your device in iTunes first.

