Well, It doesn't appear that Microsoft will be taking direct aim at the iPhone on Tuesday.

Rather, the software maker is playing to its strengths, announcing a new piece of server software to help businesses manage a company's worth of smartphones.

That doesn't mean Microsoft isn't interested in say, adding a full Web browser into Windows Mobile, according to Scott Horn, a general manager in Microsoft's mobile device unit.

"Do I see a path where we are going to have a phenomenal browsing experience," Horn said. "Yes, I do."

But the bulk of Microsoft's announcements for Tuesday focus on the company's enterprise strengths. The company is announcing a new product, known as System Center Mobile Device Manager 2008 and noting that it is providing start-up funds for Enterprise Mobile, a new Boston-based service provider that will help companies manage the process of doling out smartphones to large workforces.

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Microsoft, System Center Mobile Device Manager 2008, Windows Mobile, Mobile Device