Droid Life reports that they have got hold of a new version of the Android market, version 3.2.0. It was submitted to them anonymously and reportedly comes from the Nexus Prime/Galaxy Nexus. So what you're looking at here is the version of the market from Ice Cream Sandwich 4.0.
The APK will not install like normal, it requires a different method and you will need to be rooted.
1. Download the file from above (Phonesky.apk) to your SD card.
2. In Root Explorer, find the file you just downloaded and copy it.
3. Move into /system/app and hit the R/W button to mount – then paste the file.
4. Find Vending.apk and rename it to something like Vending.apk1.
5. Long press on Phonesky.apk and rename it to Vending.apk.
6. Afterwards, long press on it again and choose “Permissions.”
7. Change the permissions to this:
8. Press “OK”, reboot and enjoy the new market.
At first glance there does not seem to be any major changes but if you find any, leave it in the comments below.