Below is the consolidated list of smartphones from most of the smartphone manufacturing companies which can be upgraded to ICS.

1. List of HTC Android Smartphones getting Android 4.0 Upgrade in Q2 2012:
Update – 22/05/2012: HTC has updated the smartphone list upgrading to ICS with the time schedule. Refer this for more.

• DROID Incredible 2 by HTC
• HTC Amaze 4G
• HTC Desire S
• HTC Desire HD
• HTC EVO 3D
• HTC EVO Design 4G
• HTC Incredible S
• HTC Sensation
• HTC Sensation XL
• HTC Sensation 4G
• HTC Sensation XE
• HTC Raider
• HTC Rezound
• HTC Rhyme
• HTC Thunderbolt
• HTC Vivid

2. List of LG Android Smartphones getting Android 4.0 Upgrade:
• LG Optimus 3D in Q3 2012
• LG Spectrum in Q3 2012
• LG Optimus 3D in Q3 2012
• LG Optimus Black in Q3 2012
• LG Optimus Big in Q3 2012
• LG Optimus Q2 in Q3 2012
• LG Optimus Ex in Q3 2012
• LG 3.0 Prada Phone in Q2 2012
• LG Optimus 2x in Q2 2012
• LG Optimus LTE in Q2 2012
• LG Optimus Sol in Q2 2012
• LG myTouch Q in Q2 2012
• LG Eclipse in Q2 2012

3. List of Motorola Android Smartphones getting Android 4.0 Upgrade in Q2 2012:
• Motorola XOOM
• DROID BIONIC™
• DROID RAZR™
• DROID RAZR™ MAXX™
• DROID 4
• DROID XYBOARD 8.2
• DROID XYBOARD 10.1
• Atrix 4G MB860

4. List of Sony Android Smartphones getting Android 4.0 Upgrade:
• Xperia arc S in April 2012
• Xperia neo V in April 2012
• Xperia ray in April 2012
• Xperia arc in May 2012
• Xperia PLAY in May 2012
• Xperia neo in May 2012
• Xperia mini in May 2012
• Xperia mini pro in May 2012
• Xperia pro
• Xperia active in May 2012
• Sony Ericsson Live with Walkman in May 2012
• Sony Xperia S in Q2 2012
• Sony XperiaTM sola in Q2 2012
• Sony XperiaTM U in Q2 2012
• Sony XperiaTM P in Q2 2012

5. List of Samsung Android Smartphones getting Android 4.0 Upgrade:
• Samsung Galaxy SII in Q1 2012
• Samsung Galaxy Note in Q2 2012
• Samsung Galaxy S II LTE
• Galaxy S II Skyrocket (SGH-i727) (at&t)
• Samsung Galaxy R
• Captivate Glide (SGH-i927) (at&t)
• Galaxy S II Epic 4G Touch (SPH-d710) (sprint)
• Samsung Galaxy Nexus is released last year with Android 4.0 (Ice Cream Sandwich)

6. List of Android Smartphones releasing with Android 4.0 Os:
• HTC Endeavor (HTC One X) in Q2 in 2012
• HTC Primo (HTC One V) in Q2 2012
• HTC Edge (HTC One XL) in Q2 2012
• HTC EVO™ 4G LTE
• HTC Ville (HTC One S) in Q2 2012
• Panasonic ELUGA Power in Q2 2012
• Samsung Galaxy SIII