Giving the keynote address yesterday at Microsoft's Worldwide Partner Conference in Los Angeles, CEO Steve Ballmer made a point of dissing Apple and the dramatic market share gains its Macintosh computers have made in recent years:

Windows, we're selling a lot of Windows, and we've got a lot of competition in the Windows business. But we're driving hard with just in the last year alone 350 million, 350 million new PCs sold. That might compare with numbers from other guys that are in the 20 million range. Now, 20 is too much, but 350, last time I checked, is a lot more than 20.

All that's true. Ballmer can do math. You gotta give him credit for that.

But then later, at the same conference, Microsoft's Windows Phone president Andy Lees shot down hopes of seeing Windows Phone 7 show up on tablet devices, saying that tablet customers would have to wait for next year's release of the more full-featured Windows 8:

"We view a tablet as a sort of PC. We want people to be able to do the sort of things they do on a PC on a tablet."

Huh. So if tablets are PCs, and Apple is projected to ship as many as 60 million iPads in 2012, Ballmer might want to redo his math. And his product strategy.