As far as design is concerned, these tablets would be based on previous models produced by contract manufacturers Quanta and Pegatron. There is speculation that Hewlett Packard would use these devices to get its foot in the door while it starts working on original models. And with these tablets able to handle voice calls, HP could be looking to re-enter the smartphone business.
Considering that PC sales aren't what they once were, Hewlett Packard is looking elsewhere for growth. The company has already released a line of Android slabs, but with the rumored new models capable of making voice calls, HP might feel the pressure to transition away from PCs, laptops and printers to a full range of Android flavored mobile products.
Back in July, HP Senior Director Yam Su Yin said that the company was working on a unique smartphone and stated that "HP has to be in the game." Two weeks later, we received a render supposedly showing a new HP handset running the Android OS. HP denied that it was working on a new phone. As far as webOS is concerned, the once promising OS was acquired by LG last February, and is being used on a series of televisions by the Korean OEM.
source: TheInformation via Engadget