Of all the tablet rumors circulating, Apple is easily the most talked about entry into the tablet market, and the company hasn't even said officially it is working on a tablet. In December 2009, analysts said that a tablet was coming from Apple in March or April. The mere rumor of a launch date for the Apple tablet sent its stock price up in late December.

Apple has an event planned for later this month that many believe will be the official unveiling of the Apple tablet. Before Apple has a chance to pull the tablet out of the closet, Microsoft and HP are expected to reveal their own tablet computer.

Microsoft CEO Steve Ballmer will unveil a slate computer during his keynote at CES 2010 in Las Vegas reports the New York Times. The worst thing that Microsoft and HP could do is pull out a device that is a halfhearted attempt to get to market first. Being first is no guarantee of success in this market, especially considering Apple's history of innovation.

Windows Mobile smartphones were on the market long before Steve Jobs pulled the first iPhone from his pocket and the iPhone is now more popular than Windows Mobile Devices according to some statistics. Sources cited by the NYT claim that the HP tablet will be pushed as a multimedia gadget and will have an eReader and multi touch functions built-in.

Most tech fanatics out there, however, are probably expecting the device to look similar to the Courier concepts that were floating around the web last Fall. That concept featured dual multi-touch screens and was capable of accepting pen input. If the device that Ballmer is expected to unveil tonight looks and operates anywhere close to the Courier concept, Microsoft and HP could have a hit on their hands.

DailyTech will be there to get first hand footage of the device.