The tablet market in 2010 is going to be just as crowded as the netbook market was in 2009. That may be why Acer has no plans to enter it. Digitimes reports that the company has stated that they will not join up with Asus, MSI, HP, and everyone else looking to compete with the iPad. Acer's president, Scott Lin, pointed out that building a tablet would not be challenging, but that the product would not fit into their current business model.
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He also noted that Apple has the ability to support a device like the iPad, thanks to iTunes. Lin said, "...while Apple could see success with devices like the iPad, other players are unlikely to be able to replicate its result simply by copying".
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Acer is probably right. Now that the netbook market is thinning out, they have a chance to grow their business even more. The company plans to make up 20% of their sales in netbooks, and another 20-30% in ultra-portables. They don't see the iPad as competition in either of these categories, probably due to its extremely limited capabilities. We'll see whether they are to feel that way soon enough.