Canonical uploaded the final bits of the stable Linux kernel 3.2 on the official software repositories for the upcoming Ubuntu 12.04 LTS (Precise Pangolin) operating system.
Ubuntu 12.04 LTS testers can now upgrade their Linux kernel to version 3.2 by running the Software Update app or from the terminal window, issuing the sudo apt-get dist-upgrade.
Linux Kernel 3.2 was officially released last week, on January 4th, bringing features like better support for large files by supporting block sizes bigger than 4KB and up to 1MB in EXT4, upper limits of CPU time can now be set in the process scheduler, lots of Btrfs improvements, thin provisioning and recursive snapshots in the Device Mapper.
Moreover, I/O-less dirty throttling to reduce filesystem writeback from page reclaim, as well as improved live profiling tool "perf top", cross memory attach, process bandwidth controller, support for the Hexagon architecture, and TCP proportional rate reduction were also implemented in Linux kernel 3.2.
Keep in mind that after the upgrade, you'll have to restart your machine.