It was bound to happen sooner or later--Microsoft's foray into PC design. But what's most surprising is that the software and systems maker isn't looking to actually design and build desktops and hardware, but rather is pushing its Vista designs on the companies that are making hardware devices. It's issued what it calls a "How-to Kit For The Ideal PC" out to big and small hardware makers and while some tiny shops see the value and potential gains in doing what Microsoft wants, some big players aren't about to stop their own innovative designs anytime soon.

For more on Microsoft's hardware pitch:
- check out this article at BusinessWeek