Android 4.0 Ice Cream Sandwich is going to be launched on 11th October. As stated earlier, Android 4.0 Ice Cream Sandwich will be used both for the phones and tablets. Earlier, Android Honeycomb was designed only for the tablet users.
Android 4.0 Ice Cream Sandwich will bring the features of Android 3.1 Honeycomb on the Android phones now. It will also help in developers in designing an Android app easily for both phones and tablets.
Keep looking for updates regarding the launching of the Android 4.0 Ice Cream Sandwich here.
Update : Google and Samsung decided to postpone the launching of Android 4.0 Ice Cream Sandwich due to the death of Steve Jobs