The US technology tighten tapped into talent behind its gesture-sensing Kinect accessory for Xbox video game consoles to help make a sensor-loaded smart watch,according to Forbes.
Smart watch capabilities were said to include fitness features such as measuring and tracking heart rates.
Like the growing array of "wearable computing" devices, Microsoft's creation will be designed to synch wirelessly to applications in smart phones, Forbes said.
Last month, market tracker IDC predicted sales of wearable tech items would triple this year to 19 million units worldwide, growing to 111.9 million by 2018.
AFP