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Apple has released the next beta of the iPhone OS 4.0 beta 4 build 8A274b along with the iPhone SDK 4 beta 4 10M2252 build. Only iPhone Developers can download iPhone 4.0 beta 4 and iPhone SDK 4 beta 4 from Apple’s developer site.
The previous Beta 3 came with some nice features, at the moment we are collecting the new features about the Beta 4, so keep updated with us and we will post all you need for the Beta 4.

Here's a quick Details of iPhone OS 4 Beta 4:
- There’s a Utilities folders which contains the clock, calculator and voice memos.

- There are new backgrounds included.

- AT&T tethering makes an appearance in iPhone 4 beta 4

- Camera roll now supports landscape mode.

All Features will be avaliable soon, Keep update and on touch with us.

Here's the Download Details:
For iPhone 3GS

iPhone2,1_4.0_8A274b_Restore.ipsw
or
iphone_os_4_beta_4__iphone_3gs__8A274b.dmg

For iPhone 3G

iPhone1,2_4.0_8A274b_Restore.ipsw
or
iphone_os_4_beta_4__iphone_3g__8A274b.dmg

For iPod Touch 3G

iPod3,1_4.0_8A274b_Restore.ipsw
or
iphone_os_4_beta_4__ipod_touch__3rd_generation__8A274b.dmg

For iPod Touch 2G

iPod2,1_4.0_8A274b_Restore.ipsw
or
iphone_os_4_beta_4__ipod_touch__2nd_generation__8A274b.dmg

Download iPhone OS 4 Beta 4 from iPhone Dev Center.[via iPhoneheat, Macstories]

Update 1: Breaking -- The new Features in iPhone OS 4 Beta, More Details from Here.