Well I got really pissed off when I found out I couldn't multitask which is why I upgraded to 4.0



Here's how to do it.



Note that you must have a jailbroken device.!!!



Download iFile from cydia. I'll provide the source later



Once in iFile, go to the root of your iPod/iPhone and find "System" then go Library and scroll down to CoreServices.



Scroll down to "Springboard.app" Once you find this you must then find N82AP.plist. Go into that and find "Multitasking=false" and change it to true.



And your done!



I'll tell you guys an easier way too.



Download Winterboard and Features(make sure you get the one for your device!!!) and once you do that go onto winterboard and you should see Wallpaper, Multitasking.

Enable that and respring. Now your done! You now have multitasking and can set a custom wallpaper!



NOTE* This method can only be Used on iPod touch 2Gs including the 8GB refurbished 3G and the iPhone 3G. Nothing else*