To connect to iTunes with a disabled iPod touch, the owner connects the device to the computer normally used to sync the device. Connecting to iTunes with the disabled device allows the owner to restore the device and change a forgotten password. Entering the wrong password six times in a row disables the iPod for a predetermined amount of time.
If the owner remembers the password after the iPod disables itself, he has the option of waiting until the timer expires and entering the correct password, which is usually a better choice than restoring the unit. However, if he has lost or forgotten the password, restoring becomes the only option. The same procedure works for an iPad or iPhone as well.
Connecting the iPod to the computer one normally uses should cause the device to sync with the computer. If the sync process does not start automatically or requests a password, the device is likely synced with another computer. Connect to that computer to restore it.
If the owner has not synced the device with his iTunes account, the recovery mode allows him to erase the device and passcode. Entering recovery mode requires the user to disconnect all cables and turn off the device. Then he presses and holds the home button while connecting to the computer and until the "Connect to iTunes" screen appears. iTunes then alerts the user it is detecting a device in recovery mode. Clicking "OK" starts the restoration process, according to Apple.