T-Mobile Netherlands has confirmed both the RAM and processor specs for the new iPhone 3GS through its specifications page.
According to the page, the iPhone 3GS sports 256MB of RAM — up from 128 in the original iPhone and iPhone 3G — as well as a faster processor running at 600MHz, compared to 412MHz in the first two iterations of the device.
The second-generation iPod touch also sports a faster processor than that found in the first two generations of iPhone, running at 532MHz.