https://techcrunch.com/2018/05/16/a-400-microsoft-surface-may-be-on-the-way/

Microsoft’s always taken a premium approach to its Surface line, showing users what its operating system can do when run on top of the line hardware. It’s a model that makes sense for a company with so many ties to third-party hardware manufacturers. But the line that’s been so focused on the high-end needs of “creative professionals” may be getting a budget addition in the near future.

According to a new report from Bloomberg, Microsoft is eyeing the end of the year to release a $400 version of the Surface designed to compete more directly with Apple’s ubiquitous tablet. Of course, many have tried and largely failed to take on the iPad — including Microsoft itself.