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A company called Inventec showed off a reference design for a seven-inch PC made to run on Windows 8.1 at Computex 2012 this week, using Intel's upcoming Bay Trail-M processor



From Neowin:
Acer announced the eight inch Iconia W3 Windows 8 tablet earlier this week, but now we have confirmation of a tablet design that will run the upcoming Windows 8.1 upgrade from Microsoft on an even smaller seven-inch screen.

MobileGeeks.de reports that, during Computex 2013 this week in Taiwan, they came across "Lyon", the code name for a Windows 8.1 tablet reference design made by Inventec. The tablet won't actually be sold by Inventec but was made to be used by other PC manufacturers.

The specs for the seven-inch Lyon tablet include an all aluminum body with a 1280×800 IPS display, offering pixel density of 216ppi. The processor is based on Intel's upcoming Bay Trail-M design, with four cores and a clock speed of 1.66 GHz. There will be 2 GB of RAM inside, and storage options of either 64 or 128 GB, with a microSD card slot for even more storage expansion.
  First 7-inch Windows 8.1 tablet demoed at Computex