Today I upgraded to Android SDK 2.3 and I also upgraded the Eclipse Plugin Androi Developer Tools 8.0 (from 0.9.9). I also upgraded my Java Development Kit to 1.6_22.
No
I had this problem come out of nowhere.
What worked for me was to right-click the project, select Android Tools, Add support Library..
It is the android.jar that is missing, and this restores it.