It is now postulated that Gingerbread may not be an Android 3.0 release after all. Rather, Gingerbread may be an Android 2.x release, a mid-season upgrade for Android bringing improvements to Android 2.2 Froyo. There may be some credence to this theory as Google has quickly discredited early Gingerbread rumors.
If this new speculation holds merit, then it would be likely that Honeycomb will be the name behind Android 3.0, a major update that will be more tablet-optimized and bring some enhancements to Android to support larger screens. Samsung, which had launched a 7-inch tablet/smartphone by the name of the Galaxy Pad, has already confirmed some Honeycomb tablets for next year.
According to PhoneDog, Gingerbread would slot into a role as the OS of choice for lower-end smartphones, while Honeycomb would be come the version restricted to tablets and “superphone” level devices.