Samsung’s ATIV SE with Windows Phone looks a lot like a Galaxy S4

Evidence of a new Samsung Windows Phone(s msft) continues to mount: On Sunday, an image of the handset for Verizon(s vz)(s vod) was published by industry insider @evleaks. You didn’t really need to see the picture if you’ve ever seen Samsung’s Galaxy S4 from 2013, however, because this phone looks just like it.

Based on the image and what we’ve heard prior, the Samsung ATIV SE will have a 5-inch, 1080p display and, of course, LTE radio support. Windows Phone 8.1 is the likely version inside this slightly tweaked Galaxy S4.

Early last month, I suggested Samsung would take the repurposing approach for the phone and would make it for Verizon’s network.

Why? Because Samsung doesn’t need or want to invest design time to create a completely new Windows Phone when the company is making so much money from its Android handsets. I wrote:

“[B]y using a pre-existing handset — say the Galaxy S4 — Samsung wouldn’t be starting from scratch with a completely new hardware design. The company can save money by reusing much of the Galaxy S production line instead of creating an entirely new handset just to run Windows Phone. With little financial risk then, Samsung can reap reasonable rewards with Windows Phone.”

And if the company is going to build a Windows Phone for the U.S. market at all, I figured it would target Verizon, at least initially, because of the carrier’s large subscriber base. It simply wouldn’t make sense to start out on a smaller carrier because it would take longer to maximize profits from a limited number of sales.