The first proper glimpses of Android 2.3 aka Gingerbread appear to have been spotted on a YouTube video first uploaded by Google’s very own GoogleinHK account. The video, since pulled by GoogleinHK, then resurfaced over on Android Police, who found and posted another upload.
The video (in Cantonese) is a walkthrough of Google Voice Search but shows off a new-look UI with a green and black colour scheme and redesigned launcher at the bottom - supposedly the hallmarks of Gingerbread.
Sadly it doesn't appear to show a walkthrough of any new features that Gingerbread might have and the layout of the Android Market looks more or less the same. The original video was apparently uploaded on the 23rd of November, suggesting that Gingerbread will be here any day now.