So what’s the latest speculation about Nokia? Well apparently the word is that the mobile space is speculating that Samsung is out to acquire the Finnish smartphone maker and this comes on the back of an earlier rumour that Microsoft was to purchase Nokia.

According to an article over on Slash Gear, the Dow Jones is reporting that both Samsung and Nokia have declined to comment on the matter, like they would if the rumour was true anyway as that’s not the done thing in the mobile arena is it.

A Samsung spokesperson remarked… “It seems like a market rumor and we don’t comment on rumors,” while Mona Kokkonen a spokesperson for Nokia commented, “the company doesn’t comment on rumors.”

Nokia shares have plummeted down to 35% as we have reported (here), and perhaps it is time that someone purchased the ailing smartphone maker whether that be Microsoft or Samsung.

If Microsoft acquired Nokia then there would undoubtedly be more Nokia Windows Phone 7 devices; however if Samsung were to acquire the company that would also open the door to Nokia Android devices as well, what are your views on this matter, should Microsoft or Samsung make a bid to acquire Nokia or not?