Microsoft has confirmed that the Windows 8 is already scaled to fit smaller tablets. So, it doesn’t take long for tablet makers to come up with corresponding models. The Acer Iconia W3 has appeared on a spy shot revealing its 8” display. It will be powered by bare minimum configuration suitable for running Windows 8, such as 1.8GHz Intel Atom Z2760 XPU and 2 gigs of RAM.

Microsoft has also relaxed the minimum resolution and there’s a possibility that the Iconia W3 will sport 1200 x 800 display resolution, like Samsung Galaxy Note 8.0. Details on availability and price are not known at this point. However, as Intel recently waxed poetic how smaller Windows tablets might get cheaper, it won’t be too surprising to see that the Iconia W3 will be in the $300 ballpark.

Smaller Windows 8 tablets are something that many of us have expected as Microsoft already realizes that many buyers prefer more affordable, smaller models. It is also indicated that Microsoft will lower the licensing fee for small tablets, allowing OEMs to compete with the likes of Google Nexus 7 and Apple iPad Mini.

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