The iPhone OS 3.2 beta SDK has been available for just about 2 days now. And today, engadget has uncovered some interesting groundwork being laid in iPhone OS 3.2 that could possibly hint at future software features and the next generation of iPad.

According to a trusted source of engadget, there’s some basic support within iPhone OS 3.2 for video calling, which explains the empty space at where a front facing camera would have been perfect in the leaked iPad photo. Front facing camera in the iPad 2?

“We’re told that there are hooks to accept and decline a video conference, flip a video feed (which suggests a front-facing camera) and — most importantly — run the video call in either full screen mode or in just a portion of the screen. That means you’ll be able to chat and do other things at the same time, which could mean there’s at least some type of multitasking going on here. “

There’s also some code buried in iPhone OS 3.2 suggesting support for file download in the browser and mysteriously, SMS and phone capabilities. However, the SMS and Phone part as noted by our editor Christopher Kirk, could simply be some left over iPhone code. Only time will tell.