Android 2.3 Gingerbread was realsed to the Android Open Source Project just a few days ago and we are already seeing working ROMS for devices. One of the first to appear is Gingerbread for the DROID Incredible.
Thanks to XDA member r2Doesinc we now have a working, although a bit buggy, ROM for the Incredible. It's actually quite far in development with the only two major shortcomings is the lack of GPS and camcorder support - but, as always, given time these will be fixed.
Currently it is usable but it may be of annoyance for daily use as the system is known to lock up quite a bit. You can check out a video demo of the ROM below:
If you'd like to download the ROM head over to XDA for instructions