Apple just announced to developers that it's now accepting iPad applications. From the sound of it, applications submitted now will have a shot at being reviewed and approved before the iPad launch next month, though since most all apps developed so far have only been tested in the emulator, this is more of a "feedback" round for devs looking to be ready for the launch without actually testing their apps on hardware themselves. Apple says that "[o]nly apps submitted for the initial review will be considered for the grand opening of the iPad App Store," so you probably shouldn't wait around -- unless you've got one of those iPad test units