Flurry, a company that we use for mobile analytics, has detected around 50 Apple tablets being tested at Apple's Cupertino campus:

"Using Flurry Analytics, the company identified approximately 50 devices that match the characteristics of Apple's rumored tablet device. Because Flurry could reliably "place" these devices geographically on Apple's Cupertino campus, we have a fair level of confidence that we are observing a group of pre-release tablets in testing. Testing of this device increased dramatically in January, with observed signs of life as early as October of last year. Apple appears to be going through its cycle of testing and polish, which is expected from any hardware or software company as it nears launch."

The devices appear to be using OS 3.2 so it would seem that both a tablet and OS update will be announced soon.  Just as interesting, the tablet is running standard iPhone apps.

Read the full article here.  Commentary is available here and here.