Sony has announced that the Android 4.0 Ice Cream Sandwich (ICS) update has started rolling out for the Sony Tablet S. You will be prompted to receive the ICS update when you connect to your Wi-Fi.
If you don’t receive the prompt you can manually check for the update under settings.
The Tablet S features a 9.4 inch display, up to 32GB of internal storage, a 5 megapixel camera and is powered by a 1GHz dual core processor.
source - Sony Mobile