On Tuesday, at a meeting of shareholders of Microsoft, Steve Ballmer as the CEO of Microsoft's expressed intention to develop Windows 8 for smartphones. Ballmer responded to questions about whether we have seen the post-PC era and began to respond by saying that there will always be in the era of Windows. He added that Microsoft plans to "bring the windows to mobile phones with Windows 8".
While Microsoft has stated the goal is to unify the desktop and mobile platforms, there is no Windows version 8 to discuss the handset-until now. And while the Windows version 8 which will be used on a smartphone will probably be a lot different than the one on the PC, most likely they will share with the NT kernel is the heart of Microsoft's desktop OS.
If a smartphone running Windows 8 starts, it will be easier to port software such as Microsoft applications between devices. Earlier this year, Microsoft said it would develop a Windows version 8 for tablet and it will not adopt an OS for mobile devices such as other people have done (IOS, Android). Speculation is Samsung, HTC and others have been working on a tablet that will run on Windows 8.