South Korea's Samsung Electronics has teamed up with Microsoft to make a new tablet computer powered by the US software giant's latest operating system, a report said Thursday.

The Korea Economic Daily, citing an industry source, said the new tab based on the Windows 8 system would be unveiled at Microsoft's BUILD developers' conference in California from September 13-16.

"This new product manufactured by Samsung will be the company's first collaboration with Microsoft in its hardware devices," it quoted the source as saying.

A Samsung Electronics spokesman declined to comment. The company is the world's second biggest mobile phone maker after Finland's Nokia.

Analysts say Samsung is trying to diversify the operating systems of its smartphones and tablet PCs beyond Google's Android system, on which it currently relies heavily.

Google last month bought mobile device maker Motorola Mobility, making its debut in hardware and becoming a potential competitor to companies such as Samsung.

Samsung is promoting its Galaxy S smartphones and Galaxy Tab computers to compete against Apple's market-leading iPhone and iPad. It is trying to strengthen its relatively weak software business.

Microsoft launched its Windows Phone 7 smartphone in November 2010 on handsets built by manufacturers including Taiwan's HTC, Samsung and fellow South Korean conglomerate LG.

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