Windows Phone president Andy Lees was quoted as saying "We view a tablet as a PC."
The good news is that if you were looking for a Windows based tablet, chances are it will be the tablet-centric Windows 8 operating system, which Microsoft has planned for 2012, and will be the only tablet OS to be issued by the company.
For now Windows Phone 7 fans will have to contend with the platform being available only on smartphones, which is not necessarily a bad thing as it is reported that there will be a slew of WP7 based smartphones coming up, with Nokia's offerings probably being the most hyped up about.
source: Ubergizmo