I had the same thing happen to me, after it had had problems with updating the samba package. Never fear, it has updated to 11.10. Restart and all should be well. I then found that the Update Manager which listed samba in the "distribution updates" section wouldn't update it, but I then tried it in Synaptic (which you will have installed because you're upgrading—Synaptic doesn't come installed on fresh installations of 11.10) and it upgraded fine.
So, don't worry. The error message is merely poorly done, I think.
I had the same issue on my computer. To fix this I went to /var/log/dist-upgrade/20111015-2104 where the 20111015-2104 will be the date + "-" + time that you tried to do the update, then look in the apt.log and see which package is failing.
In the log I had a bunch of errors such as:
Broken kdelibs5-plugins:i386 Breaks on kdevelop [ i386 ] < 4:4.0.2-0ubuntu2 -> 4:4.2.3-0ubuntu1 > ( devel ) (< 4:4.2)
Considering kdevelop:i386 0 as a solution to kdelibs5-plugins:i386 193
Upgrading kdevelop:i386 due to Breaks field in kdelibs5-plugins:i386
to which I went ahead and started by removing the kdevelop package using synaptic package manager.