Microsoft has said its Windows Phone 7 mobile phone operating system is not appropriate for tablets.
Speaking at the company's Worldwide Partner Conference in Los Angeles Andy Lees, Windows Phone president at Microsoft, said the software company viewed the tablet format as a PC, reported the Telegraph.
Tablets require capabilities from the desktop version of Windows which cannot be supported by its Windows 7 phone OS. Functions such as printing and networking would be essential for tablet users, Andy Lees said.
Microsoft's strategy contrasts that of Apple, which has developed its iPhones and iPads to run on the same iOS platform, and Google, which has also developed its Android system to run on tablet devices.
This year saw Microsoft ramp up its smartphone offerings. In April Microsoft unveiled its Windows 7 phone operating system, code-named Mango, which included augmented reality and multitasking features. Microsoft then updated Mango again in May.
Earlier in the year Nokia struck a deal with Microsoft to adopt Windows Phone. Nokia expects the transition to Windows Phone 7 to take two years.