A Sony representative posted on the company forums last week confirming that Android 4.0, otherwise known as Ice Cream Sandwich, will be available for the Sony Tablet S. In addition to that, the rep stated that the timing of the update, as well as other details, will be "announced in due course".
The Tablet S is already pre-loaded with Android 3.0 (Honeycomb) and hit the tablet market back in September. The 9.4" device is a little more expensive than most tablets, costing $499 for only a 16GB version and $599 for the 32GB. In addition to that it is WiFi only, at least in the United States, which means your smartphone better have WiFi hotspot if you want to use this thing literally wherever you go.
The good news is that the Tablet S does come with a lot of features designed to expand the use of the tablet, including PlayStation certification for mobile gaming, DLNA video and music streaming and an integrated universal remote control, just to name a few. Aside from the Tablet S, Sony is also poised to release the Tablet P, an Android-based clamshell device complete with a hinged pair of 5.5" screens, much like the Nintendo DS. Sony announced this device back in April but has yet to show it off in physical form.
A software development kit was released for the Tablet P in the middle of December in hopes of drawing in potential developers. Aside from that, however, the company has been pretty tight-lipped on the whole thing. The forthcoming Ice Cream Sandwich update for the Tablet S, however, follows recent news that a bunch of Sony Ericsson's Experia smartphones will also receive the Android 4.0 update beginning in late March. Whether that time frame is anywhere near that of the Tablet S remains to be seen.
Source: CNET - Ice Cream Sandwich update to flavor Sony S Tablet