The outing of Gingerbread comes courtesy of a post by Brian Swetland over at LWN.com. "This week we're finalizing our move to 2.6.32 for the Android "Froyo" release, and we'll likely be on .33 or .34 for 'Gingerbread'," he wrote.
As of right now, the enhancements and improvements have yet to be announced. While another Android build sounds great in theory, I'd prefer to see current and forthcoming handsets
Gingerbread follows the tradition of other Android kernels named after desserts and pastries. Previous updates such as Cupcake, Donut, and Eclair went on to be commonly referred to as Android 1.5, 1.6, and 2.0 respectively. That means that Froyo (frozen yogurt) will appear before Gingerbread.