Note : Your iDevice needs to be activated, activate iOS 5 without a developer account here or bypass the entire activation process here. Installing this firmware on a non-activated iDevice will make it useless.
Download iOS 5 Direct Links :
Apple TV 2G (4.4, 303.55MB)
iPad 1G (669.66MB)
iPad 2 (WiFi, 677.89MB)
iPad 2 (GSM, 685.17MB)
iPad 2 (CDMA, 691.77MB)
iPhone 3GS (609.2MB)
iPhone 4 (GSM, 730.2MB)
iPhone 4 (CDMA, 744.01MB)
iPod Touch 3G (578.16MB)
iPod Touch 4G (717.74MB)
iTunes 10.5 (Mac OS X, 71.55MB)
iTunes 10.5 (Windows x86/32-bit, 72.48MB)
iTunes 10.5 (Windows x64(64-bit, 74.07MB)
Error : If you are getting "This device isn't eligible for the requested build" error when restoring to iOS 5, try this :
1) Open Terminal and type sudo nano /etc/hosts
2) Find this line 184.108.40.206 gs.apple.com
3) Type in front of it #220.127.116.11 gs.apple.com
4) Press Ctrl+O to save your hosts file and press enter.
5) Try restoring again.