What is Honneycomb :
It's a completely new interface for tablets that borrows a lot of ideas from BumpTop, the 3D desktop software acquired by Google last year.
As you can see.. it looks nothing like our Android what we had seen till date. Its a complete re-invention for tablets.
Google has finally launched the preview of Android 3.0 SDK code name Honneycomb to allow developers to start testing apps on tablet form factor. It includes 'holographic' or should i say almost final user interface (UI) theme and many more new features.
The best part of new updates is that you can create a same app for both Tablet and Mobile device, the system will automatically be configuring the look and feel of your application.
The new SDK will be launched with some non final API's said that it makes it very clear that you gonna see lots of changes by the time Google provides a final SDK to market.
Many vendors such as Acer, Motorola, LG and many other have already pipelined their products based on Android Honneycomb. Thus, it promises to be a big hit in the market.
More details can be found on : Android Developers Blog