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Google for Android 3.0 Honeycomb Tablet-Optimized Version, said, that it is not ready to Release the Source Code. Actually, this Google Android Honeycomb is an Open Source by Nature. So, the Company puts this Source Code out there and gives access to third Parties to use it in any Devices to show up.

Despite the Openness of Android Honeycomb, Google is now holding to share the source code for the latest Android, Android 3.0 Honeycomb, because, Google feels that Honeycomb is not ready yet to be altered and Customized for Different Devices.
According to the BusinessWeek, this delay in distribution is “for the forseeable future”, and according to Andy Rubin an Android Chief refused to give a time limit of this Honeycomb Source Code to be made available to the Public, and also said that they are working hard to make Honeycomb work on devices other than Tablets and explained.
“To make our schedule to ship the tablet, we made some design tradeoffs,” says Andy Rubin, “We didn’t want to think about what it would take for the same software to run on phones. It would have required a lot of additional resources and extended our schedule beyond what we thought was reasonable. So we took a shortcut.” Via