The development of Ubuntu 13.10 (Saucy Salamander) has just started, but there is only one solid piece of information about it, and that is the version of the Linux kernel used.
Ubuntu 13.04 has a custom version of Linux kernel 3.8, a branch which has been deemed EOL (end of life) already. Canonical is planning to stay ahead of the curve with the next version of Ubuntu.
“For now, we'll plan on targeting the v3.10 kernel for Saucy but will strongly re-evaluate a move to v3.11 in the coming months. We've just rebased Saucy to v3.10-rc2 and are still cleaning up some of the carnage. I don't anticipate we'll upload until a later -rc which will hopefully provide more stability,” stated Canonical Joseph Salisbury, in an Ubuntu Kernel Team meeting summary.
Given the fact that Linux kernel 3.10 RC2 is the newest kernel available, users have high hopes that Ubuntu 13.10 will finally have a current kernel, by the time of launch.