Of course given that this is merely a rumor at this point with no hard evidence backing it up, we suggest taking it with a grain of salt for now. However would such a device be completely out of the question? According to Garter analyst, Roberta Cozza, it would make sense especially if Microsoft had gained a reputable and sizeable following from its Surface tablet, although Cozza also noted that Microsoft might have some difficulty against other manufacturers who are more established, such as Samsung, HTC, Motorola and etc. There is also the issue of burning bridges where their manufacturing partners are concerned, and such a move would only be a “last resort” according to IHS Screen Digest analyst, Ian Fogg, but what do you guys think? Would you like to see Microsoft follow in Apple’s footsteps and start releasing their own brand of hardware and software for mobile devices?