Found how to multitask on the iPad with out OS 4

you can light multitasking on ipad on os 3. not require jailbreaking.

first on ipad in safari go to: http://energy981.com/energy98_128.m3u

press home button on ipad , multitasking!

still hear music energy98.

note apps sound stop music.

 

the .m3u being played ipod function, able work in background.

 

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