The tablet by Microsoft and HP was always just a "leaked concept", but reports have speculated that the manufacturers could be unveiling their dual-screen, book-like touchscreen gadget, christened the Courier, on Wednesday at the CES in Las Vegas.

Expectations are that the device will be introduced by Microsoft Chief Executive Steve Ballmer, as he makes his keynote speech at the Consumer Electronics Show. The hardware of the gadget will be made by HP, and it is expected to be available for sale by mid-2010.

Last September, the Courier was viewed as just a concept, but if the current speculations are true, the world could very soon be introduced to a breakthrough gadget.

If the reports are true, Microsoft and HP will be joining various manufacturers who are aiming to beat Apple to the market with tablet-like machines. On January 27, Apple is expected to launch its tablet device at a media event that has been called, and it is expected to be a 10-inch touchscreen equipped multimedia device.

"It remains tough to tell where Microsoft’s work ends and H. P.’s begins on this type of product. But all eyes will be on Mr. Ballmer this week to see if Microsoft and HP and can out-Apple Apple before Apple Apples", said a report.

No comments have yet been shared by Microsoft or HP above the development.