1. Quit iTunes
2. Locate your hosts file, in Mac OS X this is /etc/hosts and in Windows this is c:\windows\system32\drivers\etc\hosts
3. Open the hosts file with Administrator privileges
4. Add the following lines to the very bottom of the hosts file: 74.208.105.171 gs.apple.com
5. Connect your iPhone to the computer
6. Launch iTunes
7. Put the iPhone/iPad/iPod into DFU mode
8. Use the iTunes Restore feature as usual with the iOS device
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