Sources with TheInformation.com said that Sony may become the next major Microsoft Windows Phone hardware partner in 2014.
Sony has been building Google Android smartphones for the last four years. Rumor has it, Microsoft and Sony have already designed prototypes for the potential smartphone and have had numerous discussions.
Nokia has been the largest Windows Phone hardware partner thus far. This is why Microsoft acquired Nokia's devices and service businesses this past September for $7.2 billion.
Microsoft is also negotiating with Chinese ZTE Corporation, in order to allow ZTE to build low-end Windows Phone smartphones in the U.S., Europe and China.
Sony has partnered with Microsoft on building a prototype of a Windows Phone 7 powered smartphone a few years ago. The Japanese company also developed the Sony Ericsson Xperia X1 and Sony Ericsson Xperia X2 in 2009. Both were running on Microsoft's Windows Mobile OS.