Google has yet to formally announce Gingerbread that rumours are already starting to surface about the next version of Android. According to techradar.com sources, Gingerbread will be succeeded by Honeycomb.
The supposition is that Honeycomb will be an incremental upgrade, much as Android 2.2 (Froyo) followed Android 2.1 (Eclair). This suggests that Honeycomb could be Android 3.1 or 3.2 rather than a full upgrade to 4.0.
Considering that Gingerbread (Android 3.0?) is not expected until the end of the year or early 2011, it may be a while before we see Honeycomb (assuming that this is even the real codename).