Last week, Google is released the Android 3.0 Preview. They said this version has improved UI Components for larger devices. Therefore, this version is Tablet PC. That is great. This current version Android is for smart phone only. That is strange to use this in 7" tablet.

Moreover, it got their 2D and 3D graphic rendering. That sounds in response to Tablet PC as well. Tablet PC can have better CPU and graphic card! Lastly, the feature I love most is Google eBook! You can access via an Android tablet to Google eBook. That is very hard to say how's great in text. Please watch their Android 3.0 video!

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Please read the blog post from Google about Android. That is very hard to say in details, because they got too many changes in their version.

Reference:
Android 3.0 Platform Preview and Updated SDK Tools
Android 3.0 Platform Highlights