The reuse identifier needs to be the same if you are using the same controller for both. You can optionally have more objects (labels, etc) in the iPad TableViewCell and can lay things out differently in the iPad cell, but the subclassed TableViewCell (if you are subclassing it) and the reuse identifier need to be the same for both iPhone and iPad.

Make sure to also connect up the cell, the cell objects (again, if you are subclassing) and the TableView Delegate and Datasource outlets to the VC you have subclassed.

Link to sample project showing how to use the same sublcass and reuse id: https://dl.dropbox.com/u/3660978/UniversalTableView.zip

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