"you can restore the device on the the same computer that you normally use to sync your ipod. Put the device into DFU mode, then open iTunes. Select your iPod in the sidebar, and click restore. This will restore the device to factory setting but it will DELETE ALL YOUR DATA if you have not backed it up, it will be lost. You put your iPod in DFU by
Turn off iPod
Hold power button for 3 sec
Hold power and home button for 10 sec
Continue to hold home button until iTunes pops up a message telling you that it has detected an iPhone in recovery mode. The screen should remain black
The only other way that I know of that you might try first is to erase the password but I am not sure if this would work when you are already disabled. This will not erase any data on your device. I guess you can always try and hope you have a windows computer :-) anyhow you plug in your iPod. Open My Computer (or Computer for Vista). Click on Folder options and enable to view hidden files. Next go to iPod_control and click on the folder named Device. If your iPod is locked, there will be a file _locked . Rename the file to _unlocked. Remove your iPod and it will be cleared" you can also check on here My iPod is frozen says I pod disabled?... Hope this helps, good Luck.