December 22th, 2009 From: http://www.macrumors.com/
Already heavily in Internet rumors emerged about the existence of the iPhone OS version 4. In some of them say that the mobile device will have a front camera for video calling. Other rumors do say will be increased capacity on the phone.
There is still no accurate data for hardware changes, but it appears evidence of testing of the new OS.
Last week we saw the first evidence that iPhone 4.0 was in testing with reports that it was already being spotted in web site logs. We pointed out at the time that while interesting, such user agent logs could easily be faked. This week, we've received slightly more evidence that iPhone OS 4.0 is indeed undergoing testing.
One iPhone developer has since noted a single instance of iPhone OS 4.0 being used in their Pinch Media analytics.

The new operating system first appeared this week in their application's logs. While such data can still be faked, it seems less likely to be. Testing of iPhone OS 4.0 may correspond with reports of new iPhone hardware also being tested. Any new iPhone would require a new version of the iPhone operating system to support the new hardware.
Currently, it is clear only that from Apple only tested the new software and (most likely) hardware without clear indications of when it will appear on the final version.
Typically, from Apple to announce new models in January and put them on sale in June. It is expected the company to continue its traditions.