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Mac Rumors reports that the latest iPad iOS 4.2 Beta include new tethering options



The latest iPad iOS 4.2 Beta 2 released yesterday appears to include new tethering options in the settings (pic via Paulgrav). According to 9to5Mac the options only appear on European carriers and does not yet appear on AT&T devices.
  iPad 4.2 Beta 2 Adds Tethering Settings