Microsoft Smartphone Confirmed?

A few days months ago, Stacey reported on the rumors that Microsoft (s MSFT) is building a Microsoft-branded smartphone based on Nvidia’s (s NVDA) Tegra chipset. It seems those rumors might be true. Doug Freedman, chip analyst with research firm Broadpoint AmTech, wrote in a note to his clients this morning (emphasis mine):

we have been able to identify NVDA’s second handset design win for the Tegra Applications Processor (our Jan. 12th note identified HTC). We believe that Tegra is also designed into an upcoming Microsoft smartphone (with a Qualcomm baseband solution). We believe that MSFT may announce one of the new phones at 3GSM.

Freedman goes on to say that the company is looking to support more than just the Windows operating systems and is also looking to support either RIM (s RIMM) or Apple (s AAPL).

Should we have to pick between the two we would favor AAPL support as a building block of Tegra is from PortalPlayer, a past supplier to AAPL iPod products.

It wouldn’t surprise me. At a recent dinner, Nvidia CEO Jen-Hsun Huang was pretty open about his company’s efforts to sell into Apple.