KN1GHTMARE
Former Moderator
While the source - a person familiar with Microsoft's project - said the project may never reach mass production, Microsoft has recruited component makers to help build the prototypes. According to the same source, "Microsoft is determined to take the lead in hardware manufacturing to make sure the company won't miss out on the opportunities in the wearable gadget market."
Google Glass is an optical head-mounted display which has garnered significant interest among consumers but is still untested in the market. A consumer version is expected to release in 2014. These reports follow similiar rumours in April that Microsoft is testing smartwatch prototypes. According to earlier reports, the company had been working on that technology for more than a year.
Via CVG
This could be interesting, but with Google Glass already ahead of the curve and Oculus Rift in the gaming sphere, It desn't appear MSFT has much room to enter the competition.