Stephen Elop, head of recovering device maker Nokia, “gave the clearest indication yet” that the company is looking at the tablet market, according to the Australian Financial Review.

Speaking at an event in Sydney, the executive said that the vendor is “studying very closely the market right now, as Microsoft has introduced the Surface tablet, so we are trying to learn from that and understand what the right way to participate would be and at what point in time”.

According to the report, Elop said there were “merits” to both the 7-inch form factor popularised by Android devices, and the larger 10-inch screen of the iPad and Galaxy Tab 10.

And while it was said that no decision had been made on which platform to support, unsurprisingly Elop talked up the “opportunity for companionship” between devices powered by related platforms, highlighting “our first focus on what we look at is clearly on the Microsoft side”.

If Nokia is using Surface as a benchmark, then it seems likely that the company is not set to rush into the market soon.

Reports state that sales of the version of the device which is already available – powered by Windows RT – are modest, while the Windows 8-based version is still an unknown quantity.

Last month, it was reported that Samsung had shelved a tablet powered by Windows RT after it had been officially announced, citing an unclear market positioning for such a device.

Window RT, which uses an ARM-based processor that is similar to those used in other tablets, is unable to run traditional Windows apps, and only supports titles from Microsoft’s own app store.

It has also been reported that HTC is planning a Windows-powered tablet for launch in the second half of 2013, although this has not been confirmed.