Sam & Max: Beyond Time & Space (i.e. season two) is now available for iOS. The episode, entitled "Ice Station Santa," is a universal app, meaning it should work swimmingly on either the iPhone or iPad.
The iOS version includes a handful of bonuses not seen in previous versions, including a Sam & Max soundboard and a standalone version of the "Whack da Rats" mini-game from season one.
Those looking for puzzles and puns can pick up the episode for $7 from iTunes.