根据 Fortune's Big Tech blog 的消息表明，微软正在对 iPhone SDK 进行深入的研究，内部讨论是否有推出 iPhone 上的软件的可能性。

"It's really important for us to understand what we can bring to the iPhone," Tom Gibbons, corporate vice president of Microsoft's Specialized Devices and Applications Group, told Fortune on Monday. "To the extent that Mac Office customers have functionality that they need in that environment, we're actually in the process of trying to understand that now.

微软 Mac BU 的开发项目包括有 Mac OS X 兼容版本的 Office、MSN Messenger 产品，是 Mac 平台上最大的第三方软件商，每年为微软带来成百上千万美元的利润。Mac BU 自然是研究 iPhone SDK 功能的主力军，而除了它之外，微软已经收购的手机语音识别软件 TellMe 也有兴趣开发 iPhone SDK 软件。