The newest 3.2.0 version of the Android Market was "made available" over the weekend to some our friends at Droid-Life. This .apk supposedly comes from the Samsung Galaxy Nexus, which means it is Ice Cream Sandwich compatible. It has some unique installation instructions so pay close attention. Here they are:
Instructions:

*The .apk will not install like you are normally accustomed to. Instead, you will need to be rooted and follow the instructions below.

1. Download the file from above (Phonesky.apk) to your SD card.
2. In Root Explorer, find the file you just downloaded and copy it.
3. Move into /system/app and hit the R/W button to mount – then paste the file.
4. Find Vending.apk and rename it to something like Vending.apk1.
5. Long press on Phonesky.apk and rename it to Vending.apk.
6. Afterwards, long press on it again and choose “Permissions.”
7. Change the permissions to this:
8. Press “OK”, reboot and enjoy the new market.
Here's the download link: Phonesky.apk

Source: Android.net via Droid-Life