Alvaro Fuentes Vasquez, member of the leadership team at the Open Handset Alliance posted this tweet recently.

gingerbread android 2-3 available soon nexus one

The translation is:

“Prepare your Nexus One (Developer version) for Android OTA update 2.3 (Gingerbread) in the next few days :-D”
Could Android 2.3 be released to Developers in the next few days? Lets hope so.