The Microsoft CEO gift to its company before retirement attracted many by storm given the recent past. The Microsoft attempt to enter into Tablet market with its Surface received little to no taker from consumers and prosumer’s. It forced Microsoft to go for fire sale of around Billion $ inventory of unsold inventory of Surface Tablet. The vision of Microsoft was to offer connected device environment to its Enterprise and Mobile Customer base. On a contrary, Microsoft failed to send that message across to different customer base very clearly. In my opinion, the lower off take of Surface post review prompted many developers to be on the sideline. The core success mantra of Apple and Samsung in the Tablet market is to attract developers to create and support around millions of applications to fulfill customer’s requirements. The low adoption of WM OS adoption by device OEM’s prompted Microsoft to buy Nokia handset business to increase its foothold as well as send across strong message to partners and developers that Microsoft is committed towards its Mobile OS segment. The slow growth of WM OS devices and supported applications poses difficult task for Microsoft moving forward. It would be make or break it strategic decision when Microsoft unveil its plans for developers for WM OS. Any success would make Microsoft strong contender for 2nd spot in Mobile OS segment in next few years but failure would nullify Microsoft plan for tactical comeback in Mobile OS segment to compete with iOS and Android. In my point of view, Microsoft should attract Chinese ODM's to adopt Window Mobile Platform and leverage China Mobile collaboration of Nokia to increase presence in China. Once that achieved, the developer community may come back from other mobile OS platform. It’s a tricky game.