The Jailbreak for the current iOS was released today. This is one of the fastest turnarounds mainly because 4.3.2 did not fix the hole in 4.3.1
iOS 4.3.2 does not add anything new except for performance improvements.
Dev-Team Blog
Steps for JB using Windows: iClarified - iPhone - How to Jailbreak Your iPhone 3GS Using RedSn0w (Windows) [4.3.2]
Steps for JB using Mac: iClarified - iPhone - How to Jailbreak Your iPhone 3GS Using RedSn0w (Mac) [4.3.2]
iOS 4.3.2 does not add anything new except for performance improvements.
Dev-Team Blog
Steps for JB using Windows: iClarified - iPhone - How to Jailbreak Your iPhone 3GS Using RedSn0w (Windows) [4.3.2]
Steps for JB using Mac: iClarified - iPhone - How to Jailbreak Your iPhone 3GS Using RedSn0w (Mac) [4.3.2]