Samsung has clarified that it is yet to offer an Ice Cream Sandwich update for the Galaxy S and original Galaxy Tab, as it is working to accommodate the unique hardware specifications of the devices.

In a post on its Samsung Tomorrow site (in Korean), the manufacturer explained that memory issues on the Galaxy range, due to company’s bundled applications – which include its TouchWiz interface and Samsung Widgets – have meant that the Android 4.0 update is still to be completed.

Earlier this week, the company revealed that both the Galaxy S II and Galaxy Note will receive Ice Cream Sandwich updates in the first quarter of 2012. The Galaxy R and various Galaxy Tab models will follow soon after, but the Galaxy S and first generation version of the Galaxy Tab were notable omissions from the list.

Samsung’s announcement confirmed that the following devices will be eligible for an upgrade to Ice Cream Sandwich:

The ICS-upgradable devices are the GALAXY S II, GALAXY S II LTE, GALAXY Note, GALAXY R, GALAXY Tab 10.1, GALAXY Tab 8.9, GALAXY Tab 7.7, and GALAXY Tab 7.0 Plus.

Users of devices not on the list will have to wait a little longer. To look at things positively, the wait makes it less likely that Samsung will joint the ranks of those to have rushed under-performing upgrades or apps to market.