It likes the idea of a multi-device platform
Samsung likes the idea of having one platform that can be inter-operable between devices.
The company has confirmed that it will be manufacturing phones based on the emerging Windows Phone 8 operating system. Techradar.com quoted Samsung product manager Matt Brum as saying, "We're very excited about [Windows Phone 8], as we're one of very few manufacturers that can do the convergence story that we can - so the fact that Windows 8 covers everything from tablets to laptops to phones is very cool."
During its first year on the market, Windows Phone was somewhat of a flop. While there was a nice amount of manufacturer support, solely because of the relationships Microsoft has built up over the years, consumers weren't excited. That is, until Nokia came into the picture.
The Lumia line of Windows Phone handsets has single-handedly energized the entire mobile platform, becoming the best-selling Windows Phone in its first quarter on the market. Now, other manufacturers are no doubt turning their heads.
And with Windows 8 coming out soon, a platform that will try its best to be inter-operable between computers and tablets, and possibly phones and maybe even the Xbox 360, there's more reason than ever to be intrigued.
The new version of Windows Phone, which is currently code-named Apollo, is expected to be revealed later this year. So far very few details have emerged, but many expect it to look and feel almost exactly like Windows 8.