Just like we saw with the HTC Thunderbolt earlier in the week, a test build of Gingerbread (Android 2.3) has emerged for the DROID Incredible and is available for download.  This file isn’t flashable to your device, but I’m sure there are a couple of devs in the crowd that wouldn’t mind making that happen.

*Note - This is not for the Incredible 2.

Update:  Instructions and files posted here.

Via:  911HTC | Download [mirror]

Cheers Nick!