Looks like ani55, over at XDA has a work in progress port of Ice Cream Sandwich for the Samsung Galaxy Tab. The 7″ one that came out on T-Mobile a while back. He has quite a few things up and running already but this is far from a daily driver type ROM. The dev is primarily interested in testers at the moment. So if you are confident in your abilities to give a ROM a once over and find the issues and even help fix them, you should get involved.
Feel free to pop over to ani55′s xda thread to take part in the testing.