Bloomberg reports that Terry Myerson, Microsoft’s head of operating systems approached HTC last month.
He is said to have asked HTC to load Windows Phone 8 on many of its top Android handsets, including the award winning HTC One. which scooped several gongs including Phone of the year in the annual T3 Gadget Awards 2013 sponsored by Ford SYNC.
Myerson is said to have offered to lower or even eliminate the licensing fee if HTC agreed to launch Windows Phone 8 versions of its popular handsets.
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He is understood to have asked HTC to consider making either a Windows Phone version, or a model where the user can choose to run either Android or Windows Phone 8.
How the deal would work has yet to be worked out.
Neither Microsoft, nor HTC have confirmed the talks. Bloomberg has said that they were private and preliminary.
Analysts have predicted that Microsoft would be likely to seek a second partner after it purchased Nokia’s mobile phone division last month.
HTC was mooted as the most likely phone maker Microsoft would target.
In the past, it has offered two Windows Phone handsets. Neither performed particularly well. Since then, the Taiwanese company has focused predominately on Android phones.
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Myerson is not the only executive courting new partners.
Outgoing Microsoft boss Steve Ballmer and several other senior executives are understood to have travel to Beijing last week.
They are believed to have been talking to several phone makers who have traditionally focused on Android.