The newspaper reported today that sources close to the project said Microsoft's planned set-top box would be a “simple” device, simply for streaming video like rival Apple's Apple TV line of product. The reports also said prototypes have already been created.

Many may wonder why Microsoft would make that move at such a juncture, with its newest Xbox set to be announced which will more than likely feature a heavy list of media/streaming capabilities.

However, the device could simply work in conjunction with Microsot's Xbox and mobile Windows devices as a cheap option for another room, but it would seem unwise to divert attention from what will surely be a high-selling console.

The WSJ reports are saying that the set-top box is has gone through multiple designs and iterations, with the latest ones that made it into prototype featuring support for Kinect, enabling voice and motion control of the system. 

The sources also speculated that it simple for developers to create content for the device, including having instructed its development teams to create programs with Microsoft-created coding standards.

The goal, says the sources, is for developers to have a simple way to write software for use across the company’s many devices.