RootzWiki was able to get an exclusive look at Ice Cream Sandwich (the new Android phone and tablet operating system). The phone in question is a Nexus S.
Interesting features noted by RootzWiki are: Blue Theme (much like Honeycomb), Gmail (rethemed), compatability with older phones (i.e. Nexus S), the icon in the bottom right can contain apps (for quick access), and an embed Google Search bar. For the full write up please visit RootzWiki.
Lets be honest. It looks exactly the same, with the addition of a cleaner top notification bar and icons.