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Watch for HP to debut a low-cost, small Windows 8.1 tablet at Berlin’s IFA show later this week. That’s the expectation of Mobile Geeks, which noticed a retail website showing off the HP Stream 7 slate on Tuesday.

[company]HP[/company] hasn’t dabbled much in the small Windows tablet market, instead opting to use Google Android for prior slates. Using Microsoft’s platform makes more sense now, however because the company wouldn’t have to pay [company]Microsoft[/company] any licensing fees to use the software on a device such as the Stream 7. In an effort to make Windows more attractive to hardware partners, Microsoft eliminated the costs of Windows on devices with screen sizes under 9-inches. As its name implies the Stream 7 will use a 7-inch display.

Little else is known about the device although the retail listing pointed to an [company]Intel[company] Atom processor inside the tablet. The display resolution is 1280 x 800 and while there’s a camera shown on the rear of the device, there’s no indication of a front-facing image sensor.

According to Liliputing, which spotted the Mobile Geeks post, the HP Stream 7 retail price is expected to be €179. Instead of a currency conversion, I anticipate that HP simply swap the Euro symbol for a dollar sign here in the U.S. And at $179, the tablet could find an audience.

It’s also worth noting how HP is working with Microsoft to help the latter company fight back against devices in the “value segment.” Last month, evidence suggested that the HP Stream 14 laptop running Windows 8.1 would be sold later this year for $199 as Microsoft publicly acknowledged it needs lower-priced computers to compete with Google Chromebooks.