Google has yet to reveal what version number Gingerbread, its next Google Android release, will have. One popular assumption was that it would be version 3.0 but that may not be the case. A comment by a project member in the Android code forums suggests that Gingerbread could end up as version 2.3:
Yes, Android 2.3 is a “major release”, and this patch will be available then.
Traditionally, major software releases get more than a point increase in version numbers. In the end though, the version number is less important than what will be in the release and whether older devices will be upgradeable to it.
Source: Android Central