Google has recently notified its partners that the Android 3.0 operating system (OS) will soon be completed with the related tablet PC engineer samples set to show up in December, according to sources from notebook players.

Notebook brands such as Acer, Asustek Computer and Micro-Star International are all expected to launch their tablet PCs in January, 2010 at CES, while Samsung is also expected to showcase its Android 3.0-updated Galaxy Tab with High Tech Computer (HTC) and Motorola also displaying their models.

With Google set to launch Android 4.0 in the second half of 2011, the sources believe the OS will be able to gradually increase its share in the iPad-like tablet PC market after the launch of Android 3.0.

The sources also noted that the cost for adopting Windows OS will be around US$50-60, but they only need to pay US$10 for the license of Android. Meanwhile, the price gap of over US$30 between Intel processor and ARM processor is also a factor for players to bid on the Android platform for their tablet PC products.