Upgrade to Ice Cream Sandwich
"Here's a quick synopsis of how I think the major Android manufacturers will handle the Ice Cream Sandwich update:
Given that the first phone to be released with Ice Cream Sandwich is the Samsung Galaxy Nexus, my guess is that several of the more recently launched Samsung phones will also get the Ice Cream Sandwich update, including the entire line of Nexus S phones on AT&T, Sprint and T-Mobile USA. I also think the Samsung Galaxy S II phones that were just released this fall will also get the Ice Cream Sandwich update.
But the article does more than just report which phones will likely get the update; in it, she also provides a rather good explanation as to why:
Stock Gingerbread's fine for now. I'm seriously in no hurry.