South Korean mobile phone maker Samsung is nearing the release of a new Android-based flagship smartphone, the Galaxy S III, which could be the foundation for the designing of the next Windows Phone devices. Rumor has it that the vendor plans on releasing Windows Phone 8 devices soon, maybe before the end of this year, and that it could use Galaxy S III’s hardware as the basis for these. No official confirmation on the matter has emerged thus far, but a recent article on wp-life claims that the info comes from a source familiar with Samsung’s plans. The first Windows Phone 8 device from Samsung could arrive as Samsung Focus S II, and should be a high-end successor for the original Focus S. With Windows Phone 8, Microsoft reportedly made dramatic changes to its mobile platform, designing it to fit more powerful hardware than before. Thus, Samsung will be able to use Galaxy S III’s hardware to build Windows Phones that will deliver performance similar with that of high-end Android devices. The rumored specs list of Focus S II includes a 4.7-inch HD touchscreen display, complemented by either a dual-core or a quad-core application processor, depending on the market on which the phone will be released. Additionally, the device will pack a 12-megapixel photo snapper on the back, complemented by a 2MP camera on the front, for video calling. Other features of the device would include NFC capabilities, support for LTE connectivity, a dedicated camera button, better Photo Studio, and Samsung Cloud Support. The smartphone would reportedly feature a similar design with the one available on Galaxy S III, though the Windows Phone logo and buttons would feature a different layout. Three of the largest wireless carriers in the United States should receive the device, namely AT&T, Sprint and Verizon. T-Mobile might launch it as well, but no plans on the matter have been confirmed until now. Windows Phone 8 was long rumored to be an impressive update to the current Windows Phone flavor. It should prove highly popular, especially if loaded on such hardware.