There is an unconfirmed rumor from Taiwanese insiders indicating that Google may release the Honeycomb OS as Android 3.0 in March. The quote, from http://www.digitimes.com/news/a20101222PD216.html]DigitimesDigitimes here, refers to several different manufacturers soon-to-be-showcased Tablet PC's at CES 2011. It says, "...MSI is set to display its 10-inch Wintel-based tablet PC as well as engineering samples of its ARM-based Google Android model. MSI is also prepared to sell an Nvidia Tegra 2-based model in April or May after Google releases Android 3.0 in March."
Could this be a misprint or some insider info slipping through the cracks. Previous reports across the web seemed to indicate that Google would be releasing Honeycomb as Android 2.4. It'll be interesting to see things come to light in January at CES 2011.