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Microsoft: they only build tablets, not phones
No plans to manufacture phones at all
While Microsoft will be bringing out their own tablet, they have again confirmed that they will not be entering into the smart phone space as a manufacturer. Again, Microsoft has claimed that (despite a number of reports suggesting that they are preparing their own smart phone that will run Windows Phone 8) they are pleased with their partners.
Hardware partners HTC, Nokia Samsung, and Huawei will be the ones to deliver the new Windows 8 phones. Still, many are not convinced. Some analysts we have spoken with believe that if things continue as they are for Nokia, it could very well be that Microsoft ends up buying Nokia and entering the business as a manufacturer in that manner.