The Android Developers Blog has been updated with the preview version of the forthcoming Android 3.0 SDK, also known as Honeycomb. Google has continuously insisted that Android 3.0 is strictly for tablets and that no Android phones will be made available with Honeycomb.
The preview SDK features a new user interface framework for scaling of apps to tablet displays as well as native tablet app development, new graphics framework for improved graphics and performance, new 3D rendering engine, improved support for single-core and multi-core processors, HTTP Live streaming support (championed by Apple), new DRM framework for consistent DRM across devices, improved enterprise support such as policy control for encrypted storage and password expiration as well as improved management.
For users, this means a redesigned user interface, a new systemwide notification bar, an action bar for app control, multiple custom home screens, new keyboard, improved text selection and copy/paste, USB Media/Photo Transfer support which means easy drag and drop of media without pre-mounting devices, improved support for hardware keyboards and updated standard Browser, Camera, Gallery, Contacts and email apps to take advantage of larger tablet displays.