Apple - USB Stereo Microphone for iPad?
Blue Microphones' Yeti and Yeti Pro stereo USB microphones can be used in any recording app on the iPad via the Camera Connection Kit.
The manufacturer confirms that this is possible, and has detailed directions for setting it up (including a video) on this page.
Note that you will need a powered USB hub.
The Tascam iM2 is a stereo condenser microphone that attaches directly to the dock connector of your iPad. Tascam's PCM Recorder app interfaces with this device to record in stereo.
(source: gadgetreview.com)