The source code for the Android 4.0 Ice Cream Sandwich platform and software stack has been finally released. This release allows OEMs to begin preparing Android 4.0 for installation on new and existing devices, and allows hobbyists, enthusiasts, and researchers to develop custom builds.
Actually, Android ICS is not available at any device at this moment, but soon it will be available first on Samsung Google Nexus first and after that as update for some of existing devices as well as for new phones, tablets etc.
You can find more information on how to obtain the software on Android Open Source Project web site.
[...] for the Nexus S November 20, 2011By Slobodan V. Tweet Just few days after Google released source code for Ice Cream Sandwich, an xda-developer member ‘kwiboo’ released ICS custom ROM for Samsung Google Nexus S [...]