According to the latest announcement from Microsoft the companies which will be manufacturing first Windows 8 devices are Nokia, HTC, Samsung and Huawei.
Though there is no confirmation about the availability of these devices Microsoft has announced that Window 8 devices will be powered by dual core Qualcomm processor. HTC and Huawei had already confirmed that they were working on Windows 8 devices. It has been reported that Huawei has been working on its first Windows 8 phone Ascend which will be released in US, Europe and China by the end of 2012. HTC, on the other hand, has not confirmed any specific plans for Windows 8 devices.
Microsoft has already unveiled Windows 8 and confirmed that the current Windows phone owners will not get Windows 8 update. However, they will get WP 7.5 update which has got many new features.