So, it looks like Samsung has not forgotten about its "legacy" devices after all. The Samsung Galaxy S Value Pack update, as the company calls it, has been officially released in Korea and is obtainable via Kies 2.0. Although it is far from a proper jump to Ice Cream Sandwich, the new software adds a bunch of tweaks and Android 4.0 features, such as the ability to take photos while shooting video, and to have apps automatically adjust font size when needed. Face Unlock has also been added as an alternative way to keep your device safe from prying eyes. Of course, underneath it all it will be still the good ol' Android 2.3 Gingerbread rocking the show.
Sadly, when the Value Pack software update will come to the U.S. carrier versions of the Samsung Galaxy S is still a mystery. We aren't even sure whether it will ever be released at all, but we have contacted AT&T, Verizon, Sprint, and T-Mobile, and will update you on the matter as soon as we get a response. In the meantime, you can follow the source link below in case you want to go over the complete list of improvements that are present in the Value Pack update.
source: Samsung (Translated)