The following commentary comes from an independent investor or market observer as part of TheStreet's guest contributor program, which is separate from the company's news coverage.

NEW YORK (

Trefis

) --

Microsoft

(MSFT) - Get Report

has entered patent licensing deals with almost every major Android device manufacturer, including Samsung, Quanta, HTC and others.

Motorola

(MMI) - Get Report

is one of the few Android manufacturers that hasn't yet licensed patents related to Android from Microsoft, which is likely due to the fact that

Google

(GOOG) - Get Report

recently acquired them.

However, Motorola may be forced to enter a patent licensing deal with Microsoft soon. Microsoft had filed a lawsuit against Motorola alleging patent infringement, and it recently won an initial ruling by the International Trade Commission, which stated that Motorola did infringe on one of Microsoft's patents.

Check out our complete analysis for Microsoft.

Google's Android is now the most popular smartphone platform globally. Andy Rubin, the division head of Android, recently announced that more than 700,000 new Android devices were being activated every day by users around the world.

Each Android device sold by manufacturers who have licensed patents from Microsoft generates close to $5 - $10 in licensing revenue for Microsoft. We expect Android patent licensing to generate more than a billion dollars in revenue for Microsoft in 2012, but it will have only a marginal impact on

Microsoft's $32 Trefis price estimate, which stands nearly 20% above its current market price.

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This commentary comes from an independent investor or market observer as part of TheStreet guest contributor program. The views expressed are those of the author and do not necessarily represent the views of TheStreet or its management.