"They (Microsoft) are strong in the software, but I don't believe they can provide the best hardware in the world. Lenovo can," said Lenovo CEO Yang Yuanqing during an earnings call.

"Although we don't like Microsoft providing the hardware, but even though they are starting this hardware business, we think for us that just adds one more competitor," he added.

Earlier this month, the CEO of rival PC maker Acer said the company was opposed to Microsoft selling its , which he said would be negative for the industry's ecosystem. 

In the past, Microsoft has relied on PC vendors to push out its Windows product through their notebook and desktop products. But for its upcoming Windows 8 release, the software giant has decided to sell its own "Surface" tablet device using the OS, which would compete with its partners products.  

Reports have also emerged that a version of Microsoft's Surface tablet will be . During Thursday's , however, Lenovo's CEO said, "Regarding of the Surface, to be frank, we are not that worried about that."