Look for a new NVIDIA Linux driver release in the near future that will bring OpenGL 3.1 / GLSL 1.40 support to the 185.xx series. NVIDIA has also made its initial OpenGL 3.1 support available to Windows, Solaris, and FreeBSD users too. More information on NVIDIA's OpenGL 3.1 support can be found in the NVIDIA developer area. At this time there is no comment when AMD plans on introducing a OpenGL 3.1 supportive Catalyst driver.
Michael Larabel is the principal author of Phoronix.com and founded the web-site in 2004 with a focus on enriching the Linux hardware experience and being the largest web-site devoted to Linux hardware reviews, particularly for products relevant to Linux gamers and enthusiasts but also commonly reviewing servers/workstations and embedded Linux devices. Michael has written more than 10,000 articles covering the state of Linux hardware support, Linux performance, graphics hardware drivers, and other topics. Michael is also the lead developer of the Phoronix Test Suite, Phoromatic, and OpenBenchmarking.org automated testing software. He can be followed via Twitter or contacted via MichaelLarabel.com.