iTunes downloads iOS firmware files and stores them to a default directory on your computer automatically. These Apple firmware files have an .ipsw extension and are located in the following folders:
On Mac computers:
~/Library/iTunes/iPad Software Updates (where ~ is your home directory /Users/<Username>)
On Windows XP:
Documents and Settings\<Username>\Application Data\Apple Computer\iTunes\iPad Software Updates
On Windows Vista and Windows 7:
Users\<Username>\AppData\Roaming\Apple Computer\iTunes\iPad Software Updates
Taxonomy upgrade extras:
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