If you own an iPod touch, you have the option to set a
password, which Apple calls a passcode, to protect your data.
Anyone who attempts to access your iPod, after unlocking it
or turning it on, will require the passcode to do so.
However, if you forget your passcode or incorrectly enter
it, you will eventually see an alert that your iPod touch has become disabled.
To unlock your iPod touch after forgetting the passcode, and
still access your content, you must connect it to the computer with which you
last synced it.
Connect your iPod touch to the computer with which you last synced the music
player.
Launch iTunes if it does not automatically open.
Select your iPod touch under the devices list, and click the
"Summary" tab in iTunes.
Click "Restore" and, when prompted, click the
"Back Up" button to save a back up of your iPod touch in iTunes.
Click "Restore" when prompted, after the back up
saves. After restoring, click "Ok."
Choose the most recent back up from the drop down list on
the "Set Up Your iPod" screen.
Click the "Continue" button to restore your iPod
touch.
iOS: Forgotten
passcode or device disabled after entering wrong passcode
http://support.apple.com/kb/ht1212
iTunes: Restoring
iOS software
http://support.apple.com/kb/HT1414
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