CEO Steve Ballmer is apparently plotting a major restructuring of the Redmond-based software giant, which could be revealed at this week's Build 2013 conference.
This could mean a shift closer to a unified operating system for Microsoft's computing and mobile platforms, including a single app store for both.
The closer alliance of the two operating systems would make it easier for developers to build universal apps for both platforms, if the changes are confirmed.
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Since October, developers for Windows Phone have been using the same kernel as Windows 8, but slight adjustments still need to be made in order for them to work on both platforms.
Reports have suggested Ballmer's reorganisation, which is apparently taking place without consulting other senior figures at Microsoft, could see the company shaped into four new divisions.
The new operating systems division would be joined by enterprise business, hardware, and applications and services teams.
Microsoft is also expected to lift the lid on its Windows 8.1 update at its conference, which begins on Wednesday, while the first 7-inch Windows 8 tablets will likely make an appearance.