Samsung Galaxy SWhen news hit that Samsung’s tremendously popular Galaxy S line wouldn’t receive the Ice Cream Sandwich treatment, users were understandably upset. Over 10 million units were sold worldwide; that’s quite a few customers that won’t be able to enjoy ICS on a device that was only released in June 2010. The Korean-based company responded by saying it would reevaluate its decision, and possibly even offer a “value pack” of sorts with some customized Android 4.0 features being ported to the device.

A new report from BusinessInsider suggests a value pack may not be coming after all. The publication reached out to Samsung for comment, receiving a prepared response similar to what we heard back in December. “A full update to Android 4.0 Ice Cream Sandwich for the GALAXY Tab(7-inch) and GALAXY S is not practicable due to hardware limitations.”

While Samsung doesn’t address the value pack directly, given its previous track record of updating older hardware, Ice Cream Sandwich, in whatever form, seems unlikely to make it to the Galaxy S and Galaxy Tab devices.

Manufacturers, Samsung included, have been hazy on when its handsets would expect an Android 4.0 upgrade, if at all. It’s a tough pill to swallow for many users around the world that will have to consider upgrading devices if they want the latest software. The Galaxy S, while not new, isn’t particularly ancient. Compared to the Nexus S, the device should have the chops to run Google’s latest mobile OS, but it just doesn’t seem like it’s in the cards.