By now, we all know that Honeycomb should be the Holy Grail of Android tablets. In fact, they should've just named Android 3.0 the Holy Grail, since it also starts with an "H" and Android fans can't wait to see what is all about. It could also be overhauled Android interface for smartphones that we've also expected to come with Gingerbread, though are there no rumors that this will come with Honeycomb, yet.
Acer's CEO, Gianfranco Lanci, seems to be a big believer in Honeycomb as well, and he doesn't think Froyo or Gingerbread are suited for tablets, either, just like Google has warned us before Galaxy Tab was even released.
Lanci believes that the mobile market (smartphones and tablets) will be a huge growth opportunity for them, so they are very serious about keeping building new, powerful Android handsets. They want to make sure their first Android tablet is well-received, which is why they've chosen to wait for Honeycomb.
Via - AndroidCommunity