There were some rumours from ‘analysts’ that Microsoft were going to be making their own Windows Phone, much to the detriment of Nokia. This was based after Microsoft kept harping on about the importance of the close ties between Hardware and Software in their new Microsoft Surface.
Well, apparently they aren’t and this is denied by a Microsoft executive and retweeted by Nokia UK PR.
Here is the article link: http://www.informationweek.com/news/windows/microsoft_news/240002635
Still, information week reiterates that some analysts believe MS will make a move for Nokia.