Apple released iOS 5 at WWDC along with iCloud and Mac OS X Lion.However, to download iOS 5 you need to install iTunes 10.5 beta.
iTunes 10.5 beta is only for developers.
Earlier today Apple had released iTunes 10.3 for Windows and Mac which supports “iTunes in the Cloud” feature.
iTunes 10.5 beta comes new user interface,minor graphical changes which is similar to Mac OS X Lion and settings of panel to enable automatic downloads
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