Microsoft is looking for manufacturing partners for mid-range and low-end phones powered by Windows 10, suggests a new disclosure.

The Taiwan-based supply chain makers are expected to receive ODM (original design manufacturer) orders from partners and vendors, who will build the Windows 10 phones, reports DigiTimes, quoting unnamed sources from the supply chain makers.

The sources further add that Microsoft is expected to unveil its high-end Windows 10 handsets, the Lumia 950 and its large-screen variant the 950 XL at the 2015 IFA trade show, which is scheduled to be held in Berlin from 4-9 September.

It appears that the Redmond-based company would focus on high-end own-brand Windows 10 Mobile phones, while seeking cooperation with vendors in Taiwan, China, India, Southeast Asia, Latin America and other emerging markets for mid and entry-level smartphones, the sources added.

Microsoft might provide R&D and marketing subsidies to persuade Taiwan-based MediaTek and China-based smartphone IC (Integrated Circuit) designers such as Spreadtrum Communications to develop chips.

It is also rumoured to be working closely with Qualcomm for inexpensive Windows 10 smartphones, with a price tag of $80 or lower. These devices are expected to enter mass production in the third quarter for launch in the following quarter.