Gingerbread has been ported over to the LG Optimus S. Using the CyanogenMod 7 codebase, users have been able to get a pretty darn functional version of Gingerbread up and running, long before any manufacturer or carrier ever will.
Not to say it's bug free (are any phones ever bug free?), but the existing bugs are dropping like flies according to the changelog. It's a testament to both the dedication of the folks working on this, as well as the unrestrictive hardware of LG's Optimus One line of phones. Android Central forums member zefie, who is spearheading this project, has a forum thread all set up with news, details, and download links -- go check it out! [Android Central forums]