If you recall, a few weeks ago, Jim Goldman was making plenty of statements regarding Microsoft's desire to take the Zune music player and turn it into a smartphone, a successful one, as Microsoft would have wanted. Regarding Goldman's sources, of which he said to be very reliable, we could not confirm or infirm anything that they said. However, even if there has been no other piece of news since then, it looks like the initial story was actually real.

We must bring Danger Inc into the discussion this time as well, since it is Microsoft's only chance to create a smartphone. Claims are now being made that, through Danger Inc, a solution has been found for combining handheld technologies with the Zune, and thus creating a mobile worth considering by all kinds of potential clients. At the same time, others rumors are saying that thanks to MobiComp, the Portuguese company it bought a few months ago, such a mobile device might even be launched.

No matter which company is developing this smartphone for Microsoft, the idea is pretty clear: people are already thrilled by the prospect and hope for a mobile that is really worth all this hype. This is all the more understandable, especially if we recall the failed smartphone attempts Microsoft has made in the past.

The word is out that this new Zune will be unveiled at the CES 2009, which, according to some, may not be a good idea. Oppositely, others believe that Microsoft is dealing with bigger problems it should be handling, like the market share loss in the Windows Mobile department in particular, and in the Windows department in general. Still, after considering all these aspects as well, Microsoft seems like a company strong enough to take on all these challenges, and also to succeed.

Speaking about that last part, Trip Chowdhry of Global Equities Research said that Microsoft was strong enough to “unveil a new device combining the features of the company’s Zune music player and its Danger Sidekick handhelds,” combined with what he described as “some motion enhancement features” using an accelerometer, like the Apple iPhone.