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It is not a new news that Microsoft is working on a secret project called Andromeda which is supposed to define a new category of devices.
We still don’t have many details about the project but the latest SDK which was released yesterday has some references to the project.
The references were discovered by Windows Internals Expert Alex Ionescu who shared it on Twitter (http://twitter.com/aionescu/status/963534571412377600?ref_src=twsrc%5Etfw&ref_url=http%3A%2F%2Fmspoweruser.com%2Fandromeda-device-gets-officially-listed-build-17095-sdk%2F).
The tweet doesn’t really throw much light on the exact project or anything associated with it but does confirm the existence of the project. As per the previous rumours, Microsoft will officially announce it sometime in 2018. Since Microsoft has already confirmed there won’t be any new Windows Phones, this might be another opportunity get back in the smartphone competition.
source (http://mspoweruser.com/andromeda-device-gets-officially-listed-build-17095-sdk/)