Android 2.3 (Gingerbread) supports the following features in addition to existing 2.2 features:
New user interface design with new themes (Black themes save power)
Extra Large Screen Size supported
SIP Communication Supported (SIP Video and Audio Calling, In an operator point of view, this is feature will decrease their voice calling revenue where as user can call each other for lower rates or even free if they have good data connection)
Supports for NFC (High Frequency High Speech Data Transfer in short range)
Support for WebM/VP8 video playback, and AAC audio encoding
New audio effects such as reverb, equalization, headphone virtualization, and bass boost
Improved Copy and Paste functionality
Redesigned Multi Touch Software Keyboard
Audio, graphical, and input enhancements for game developers
New sensors support (i.e gyroscope)
Download manager for long running HTTP downloads
Enhanced support for native code
Improved power management and application control
Support for multiple cameras