Based on the numerous comments posted to my earlier blog item about the iPod touch January Upgrade, it looks like a good number of people can't find it. Fortunately, it is pretty easy to find. Start up iTunes on your Mac and take a look at the part of the screen for new items like the free single of the week. The January Upgrade is found there.
Good luck with your upgrades!
Thank you so much for posting that link Chris, I have been looking for the update forever!
This button on the iTunes store is not working correctly. Hit this url for the update: http://phobos.apple.com/WebObjects/MZStore.woa/wa/viewSoftware?id=271872604&s=143441