To no one’s surprise, Microsoft will be releasing its own line of tablets, called Surface, and, while its tablet cover/keyboard is a pretty darn cool spin on things, I am not sure how the actual tablet will do. My issue with tablets is that Apple has, for all intents and purposes, done so well on its first go-around that the iPad has become synonymous with the category. The same can be said for the likes of Thermos or Kleenex, the brands so engrained in the markets their brand is often interchanged as the product itself.

So far, some manufacturers have tried their hand in the tablet market, but they seem to fight over the scraps and never make up ground against Apple. So far, there has been Sony, Samsung, Amazon, Dell and a few others. Some of them are better suited and have more brand permission releasing a tablet than Microsoft.

The tablet comes at a time when Microsoft is making some nice strides that can set it apart. It new Smart Glass is one of those things. It is fresh and, with additional “like” offerings, Microsoft is setting a foundation on which it can create a rebranded image for the company.

Tablets, however, are another story. This late in the game, you aren’t seen as being terribly innovative if you come out with only slight modifications (especially by one considered to be a software manufacturer that often makes things complex or, to be snarky, came out with Zune). You have to defend your product against an overwhelming category leader that has the best brand in the industry (in the world, really).

For Microsoft, there is some opportunity in the tablet market if it can find the highest emotional intensity and align itself with it it to give consumers the switching trigger they need to make the jump. Unfortunately, I think the market leader already has it.

There are a lot of things I see Microsoft doing that feel right, but tablets feel wrong. To regain some of the clout, it needs a game-changer.

Even though there are aspects if it that are cool, this ain’t it.

It was only a matter of time until we saw e-readers other than the iPad react to Apple’s blockbuster and here’s the first shot: Barnes & Noble announcing today it is debuting a cheaper model than its current 3G version that only connects through Wi-Fi.

The idea is to capture the many of us who have considered purchasing the “Wi-Fi only” version of the iPad because of the confusing AT&T data plans and knowing that, in today’s world, Wi-Fi is relatively easy to access. (Just sit in a Starbucks.)

The new Nook undercuts the market by selling for just $149, while the 3G model has been cut to $199. That’s $100 less than Amazon’s Kindle and more than $300 less than the cheapest version of the iPad.

There was a time when I thought Barnes & Noble might come out of this suddenly competitive market in relatively good shape because, unlike Amazon, it had focus.

But Barnes & Noble, while trying to become more viable in the market by cutting its prices, has actually done the opposite. Apple’s power lies in many things: It has an emotional brand (“Think Different” versus the Nook’s “Your Story”), the iPad is more than just an e-reader and, most of all, Apple understands the power of scarcity. When iPads are running out and it’s harder to get one, even because of a larger price tag, the more we want one.

By cutting the price of the Nook, B&N has basically thrown in the towel and is now looking to notch itself in second place against Amazon, which has now responded.

Eventually, the Nook and Kindle will cease to exist. The iPad has already won.

One rule of thumb when it comes to brand marketing is to be focused. It’s related to the adage that if you’re trying to be for everybody, you’re for nobody in the end. What consumers look for is an aspirational reflection of themselves, which is why a singular position that says who you are for and who you are not for is the one that’s most meaningful. That’s what represents a true choice.

I bring all this up because Barnes & Noble announced today that its online profit has jumped 32% and that got me thinking that B&N just might eventually usurp Amazon as the leading online book retailer. It will take some time, but Barnes & Noble has more focus than Amazon and, therefore, it more truly reflects an image of what book readers see themselves to be.

Book retailing is, of course, an interesting category at the moment with invent of electronic books, especially with the introduction of the iPad to compete with Amazon’s Kindle, B&N’s Nook and Sony’s Reader. I have no doubt these devices will take over the publishing world (my wife and one of my co-workers swear by their Kindles), so there is no doubt that change in the air.

However, B&N might be the one that emerges strongest of them all because of their focus. It’s just about books. Amazon had turned into a retail portal where you can buy a lawn mower alongside purchasing “Wolf Hall.” Sony is an appliance manufacturer (mostly known for TVs) and Apple disappointingly didn’t create anything with iPad that seemed different, better and simple (which has been its brand).

Barnes & Noble still needs help with its brand to become truly meaningful to target audiences, and I know we at Stealing Share have some ideas on that. But let’s hope B&N doesn’t go the way of trying to be Amazon. If that happens, Amazon will win. However, if B&N can keep its focus and build a brand around the highest emotional intensities with book readers, they can own the category.