Microsoft’s president of its phones division, Andy Lees, has told delegates of the company’s Worldwide Partner Conference that the company is working towards a unified eco-system for all its products, as it continues to align its PC, phone, and gaming businesses.

“We are bringing together all the devices into a unified eco-system,” said Lees at the conference. “If the core of the device itself is possible to be common across phones, PCs, TVs and other things, there will be a single eco-system to bring them together.”

“Our strategy is that these new form factors are within a single eco-system rather than different eco-systems.”

Citing that it is what the company has always done within Windows, it hopes to carry that on, but with different devices in different areas.

“Windows has always spanned different PC form factors. With Windows 8 we are going to take this to a whole new level including tablets.”

However that doesn’t mean, according to Lees, a tablet OS being the same as the phone OS as with Apple and its iPhone and iPad combination.

“A lot of people have asked if we are going to make a tablet from Windows Phone 7. That is in conflict with this strategy. We view a tablet as a sort of PC. We want people to do things they would do on a PC on a tablet.”

Apple and Google’s approach is very different with Apple looking to be working towards a one-OS-fits-all approach, whether that’s with the iPad, the iPhone, or ultimately the desktop and laptop models as well.

Google it seems is veering in the opposite direction. While its Android phone and Android tablet operating systems are slowly coming together, its desktop offering couldn’t be more different.