The next tech-battle will most likely take place with Smartwatches, and it’s a battle that Microsoft is ready to win. Having lost out to Apple in the initial iPod Mp3 war, beaten to the punch with the tablet, and crushed for years with the iPhone, the Smartwatch is a new slate the development and software giant.
AmongTech has reported that their inside sources have told them of working prototypes that are currently being used by some Microsoft employees. These sources have also reported that the Smartwatch is being tested in several colors (red, yellow, black, grey, white and blue) to match the Smartcovers that are being sold with the Microsoft Surface.
The material used is Oxynitride Aluminum (almost the same material that Scotty from the original Star Trek Films gave to the scientist in ‘Star Trek IV: The Voyage Home,’ though this is 80% transparent and 4x stronger than glass.

Apple of course is making the iWatch according to reports, the most recent reports indicate that Apple hiring engineers to work on the watch to get it ready prior to holiday 2014.