Below is the location of the iPhone and iPod IPSW files on Mac OS X, Windows XP, and Vista
The “.ipsw” files are what iTunes uses to restore your iPod or iPhone.
Mac OS X
iPhone: ~/Library/iTunes/iPhone Software Updates
iPod touch: ~/Library/iTunes/iPod Software Updates
(The tilde “~” represents your Home directory.)
Windows XP
iPhone: C:\Documents and Settings\[username]\Application Data\Apple Computer\iTunes\iPhone Software Updates
iPod touch: C:\Documents and Settings\[username]\Application Data\Apple Computer\iTunes\iPod Software Updates
Windows Vista
iPhone: C:\Users\[username]\AppData\Roaming\Apple Computer\iTunes\iPhone Software Updates
iPod touch: C:\Users\[username]\AppData\Roaming\Apple Computer\iTunes\iPod Software Updates
(If you don’t see the Application Data or AppData folders, you may need to show hidden files.)