Android 3.0 Preview SDK is available

Android 3.0 is the next major release of the Android platform and is optimized for tablet devices. A Preview SDK is offered so you can get a head-start developing applications for it or simply optimize your existing application for upcoming tablets.

What is the Preview SDK?

The Android 3.0 Preview SDK is an early look at the upcoming version of Android 3.0, for developers only.
The Preview SDK includes:

• An early Android 3.0 system image for use in the Android emulator
• An Android 3.0 library with non-final APIs
• A new WXGA emulator skin for an extra large Android Virtual Device
• New documentation for Android 3.0, including a complete API reference, new developer guides, and an API differences report between Android 3.0 and 2.3.

Link:
- Android 3.0 Preview SDK | Android Developers