It looks like Tegra chip maker NVIDIA looks on Microsoft’s KIN One and KIN Two handsets as a mistake made with the first irritation of the Tegra chip and is looking at Android for the next generation Terga, the Tegra 2 reports an article over on enagdget by way of seekingalpha.

Apparently the company believes they committed “too strongly” to Microsoft with the first version Tegra with Jen-Hsun Huang saying that the next generation Tegra will first and foremost look at Android and will materialise in both tablets and smartphones in Q3 and Q4 of this year.

Jen-Hsun also claims that the NVIDIA Tegra 2 for Android will make a “viable competitor” for device makers to Apple’s iPhone 4G chip, the A4 SOC.

So it looks like NVIDIA is looking to take on Apple in a battle of chips with their new Tegra 2 for Android chip, which we can expect later in the year, but will their latest chip out beat Apple’s, only time will tell but what do you think can NVIDIA best Apple in the chip wars?