The iPod touch is disabled when the incorrect unlock code is entered too many times. The time the iPod makes you wait increases each time an incorrect unlock code is entered.
There are two ways you should be able to unlock the iPod.
First, connect the iPod to the
computer it was last synced with. After iTunes recognizes the iPod, you should be able to enter your unlock code and unlock the iPod.
If the first method doesn't work or you don't remember your unlock code, then do this:
1) Turn the iPod off.
2) Hold down the Home button and connect the iPod to the computer it was last synced with.
3)Release the Home button when the iTunes image appears of the iPod's screen.
4)Wait for iTunes to recognize the iPod and then follow the onscreen directions to restore the iPod.