Look, the DPI really doesn't matter. The important thing is how many pixels you have. You can have an image that's 960x640 at 2 DPI or 2,000 DPI without affecting image quality. I take it that GS want's images in 72 DPI (since it's the standard for digital images), so you can always change the DPI at any time in, for example, Photoshop. At 72 DPI you'll be guaranteed that a 960x640 image will fill the iPhone 4 display 100%.
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