According to a Korean newspaper, the pair are due to announce the collaboration at Microsoft’s Build conference in California next week.

The hardware will run a version of Windows 8, according to the Korea Economic Daily, which cited an industry source.

"This new product manufactured by Samsung will be the company's first collaboration with Microsoft in its hardware devices," the source reportedly said.

Microsoft and Samsung declined to comment on the report.

Microsoft has already trailed Windows 8 ahead of the conference, and documents leaked in June suggested a version for tablets, optimised for low-power ARM processors, was in development. Such a strategy would be in contrast to Apple, which develops iOS mobile operating system for both tablets and smartphones, with its desktop operating system, OSX, separate.

Microsoft 'prepares to battle iPad with Samsung tablets' - Telegraph