https://www.techradar.com/news/a-microsoft-branded-android-phone-could-be-on-the-way

Microsoft is more or less out of the phone game at this point, but it could be planning to make a comeback, as according to a Microsoft Store employee it’s working on a new handset.

The information was shared with Windows Latest in a series of messages in which the agent (who wanted to remain anonymous) said specifically that Microsoft is working on a new line of phones which will be powered by Android.