Following HP's decision to halt its webOS projects and potentially exit the PC market Samsung quickly emerged as the most likely candidate for a buyout. Though HP didn't exactly confirm it was going to exit the PC market yet, the Korean company already put all speculation to rest, claiming it has no interest in making such a move. But now new rumors suggest that it's the ill-fated smartphone and tablet platform that Samsung has its eye on.

"Sources noted that the acquisition of HP's PC business, which has a rather low gross margin, may turn out to hurt Samsung's panel and DRAM businesses that have rather high gross margins, therefore HP's webOS may be the target that Samsung has the most interest in," a report on DigiTimes reads.

Despite plans to stop making smartphones and tablet devices itself, HP has said it is not killing off webOS and that it is seeking "the best hardware partner for it." Apparently their intention is licensing it to others but at this point that seems like a tough sell considering the Pre/TouchPad failure and lack of developer support.

For Samsung, acquiring or licensing webOS could help it stand out from the hordes of Android-running phones and tablets. It could also help the company move away from all the Android lawsuits flying around lately and protect itself against Google potentially "second-tiering" its Android partners now that it has taken Motorola into the fold.

It's worth noting that Samsung has already gained some ground with low-end phones based on its Bada software while also dabbling in Windows Phone 7 devices, so the company is clearly keeping its options open when it comes to the mobile platforms it supports.