Google have made Android 2.3.3 Gingerbread available.
If you’d like to give it a try or do some testing with it, make sure you have downloaded and installed the Android SDK
Once you have the SDK up and running, you can download and install Gingerbread from within the SDK. I also wrote an article on how to install Android 3.0 Honeycomb manually You can follow the instructions in this article to install Gingerbread manually. The link to the android-2.3.3_r01-linux.zip file is here. Just download it follow the instructions in my article and start playing around with it.
Have fun 🙂