Gizmodo have given Android's 2.3 OS a work through and are very impressed. The update doesn't bring fancy new updated features, functions or other stuff - it's just simple refinement.
They've said Google have slowed down and really taken a look inside Android and changed the way it looks, feels and responds. Most of the work in Android 2.3 will be experienced in Nexus One, T-Mobile G2 and the Nexus S which means most Android users might not even see the 'real' Android 2.3 experience.
Have a read through it, there's a few pictures which show the different keyboard layout and new contact/email sections.