Steve Jobs, Apple's CEO, has virtually ruled out the possibility of a 7-inch iPad, saying that the format is too small, and that people would have to "use sandpaper to sand down their fingers to use the screen".

The comments from the Apple boss come as the company has announced a record quarter where the company sold, amongst other things, over 4 million iPads in total.

A 7-inch version has been rumoured for some time, however Steve Jobs used the company's latest earnings call to slam the competition and tell those listening what's what when it comes to the state of the tablet market.

Apple's CEO, who finds the iPad dominating the tablet industry, had plenty to say about the new sector and what he believed would and wouldn't work.

Talking about the "the avalanche of tablets", Jobs told those listening that he believes there are only a few credible competitors, and that they mostly all have 7-inch screens.

"This size isn't sufficient to create great tablet apps", says Jobs, before going on to say that, "10-inches is the minimum tablet size".

As for the 7-inch competition like the Samsung Galaxy Tab?

Job's believes that smartphone users will already have a phone in their pocket so there is no point jumping up only a little amount.

"7-inch tablets are tweeners; too big to compete against a smartphone, and too small to compete with the iPad".

But it's not just the size of the competition's tablets that has Jobs angry; it's the software as well:

"Even Google is telling tablet companies to wait for a new release of Android next year...What does it mean when software supplier says not to use software for tablets, and what does this mean when you ignore them and use it anyway?"

What does Mr Jobs ultimately think of the competition? That it's going to be "Dead on Arrival".

Strong words, strong words indeed.

What do you think? Is Jobs' comments valid against companies like Samsung, Toshiba, Viewsonic, Tegra and others? Let us know below.