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Don't get too excited, though. This type of tethering, if it ever gets implemented to a final version of iOS, would only let you share the iPad's connection with another device, as opposed to connecting the iPad to the internet through an iPhone's connection. Furthermore, 9to5Mac claims it could not replicate this new settings pane on an iPad 3G running on AT&T’s network, which might mean that the setting will be present only if the carrier allows it — and that might not be the case with AT&T.