Oh, hell no. MS is a software company. They didn't build any phones, they built an OS to run on phones that others built. When that wasn't working out that well, they bought a phone company. See how that worked out. Why would they build a phone to run some other company's OS? To run their own apps, skins, launchers? Plenty of options for that out there already, without MS sinking more $$ into a hardware money pit. P.S. I miss Windows Phone, but it existed for the OS, not the hardware. Without the OS the hardware side is pointless.