Microsoft will be using a clever app to leverage its platform power and deliver greater entertainment value for Xbox 360 gamers, Windows 8, as well as Windows Phone users. SmartGlass acts as a symbiotic structure that is the first serious attempt to enhance all of its platforms using their specific strengths.

SmartGlass, which is not hardware as the name suggests, will run on tablets and will be able to perform certain game functions that will later run on the TV screen. It can be used to control websites on a tablet that are shown on TV, which is especially useful as IE10 will be coming to the Xbox 360 this fall and demonstrates again just how important and powerful browsers have become.

SmartGlass can stream video between tablets, PCs, and the Xbox 360. The app is in beta now and will be available for Windows 8, Windows Phone, and other portable devices, such as the iOS and Android products.

As such, SmartGlass is a significant announcement, we would have expected to ship with the original phone, but should be taken seriously particularly as a catalyst for Windows Phone and Windows 8 on tablets. These devices require unique features and ability, and if SmartGlass works as promised in a final version, Microsoft will have an opportunity to restart Windows Phone.