This is sweeeet. Just came out today and I know the interwebs are all over it.  the company is called SPB Software.  I have not tried it yet but I will we I get my hands on my Droid.  Assuming it will run on the droid.  I’ll write  more about that later, but check out the video.  Its more then just a bunch of 3D panels, but a whole rethinking of a phone interface.  Very impressed.

SPB Shell 3D currently supports Android 2.1 and higher. Available for Smartphones with an OpenGL ES 2.0 compatible graphic controller.

    SPB Shell 3D is available for 14.95 USD
    ***Further information***
 SPB Shell 3D product page
    http://spb.com/android-software/shell/
    SPB Shell 3D screenshots page
    http://spb.com/android-software/shell/screenshots.html



 Check out the video below..