Two new devices have shown up in Apple’s inventory system bearing the code names N90A and N81A, reports 9to5Mac. The N90A code name likely refers to a new version of the iPhone and the N80A is most likely an iPod touch.

The iPhone 4 that we all know and love was code-named N90, which makes the N90A a variant of some sort, but in the same line. Most major changes that are made to Apple devices result in a new code name being assigned, so the addition of the ‘A’ appears to indicate that this new iPhone will be very similar to the iPhone 4.

If this is indeed a variant, then it is most likely a retooled version of the current iPhone 4 that will be put out alongside the new iPhone 5 at the iPhone event next week. This retooled version of the iPhone will most likely be designed to decrease the cost of manufacture as much as possible.

This may be done by decreasing the flash memory to 8GB from 16GB in the base model. Apple’s economies of scale indicate that it will also pack the A5 processor that is being used in the iPad 2 and that will most likely be used in the iPhone 5, which will likely be slotting into the N94 code name.

There are two SKUs associated with the N90A code name, indicating two different colors but one capacity.

The other code name, the N80A, likely refers to the iPod touch as the current iPod touch is labeled as the N80. There are three SKU’s here, which appear to be three capacities of white-colored iPod touch. This would mirror the 8, 32 and 64GB capacities currently available with a black front face.

These two new inventory entries appear to reinforce the rumors of a white iPod touch and a cheaper iPhone 4. We’ll know for sure after the Apple event next week.