Toronto (ECN) - There are many sources that state Microsoft is planning to create a smartphone, which is a mobile device that has better functionality and is able to access the internet. Last year, rumors stated that this would happen at the Consumer Electronics Show in January, but thus far nothing has happened.

Microsoft has had a good presence about the Microsoft smartphone, but has never been in production of Window Mobile services. This rumor has only escalated because Microsoft continues to invest and improve its Windows Mobile operating system. Scott Rockfeld, the director of Windows Mobile for Microsoft, says the company does not have any plans to create at phone. Microsoft has denied of any plan to bypass it Windows Mobile licensees and release a smartphone directly.

Microsoft’s goal has always been to provide software plus serves and work with their partners to provide the best phones. Their partners have been a big part of Microsoft’s success and are thrilled about introducing now methods and devices together.

It is being said that Microsoft is creating multiple ‘smartphone chassis’ or reference tools that give handset makers at hard start on building a phone.

This rumor is exactly that, a rumor. It may be that Microsoft is working on Window Mobile for better come together with the soon coming 3D chips that will better the multimedia skill and knowledge on the Microsoft smartphones in a time soon to come.