News out of Finland has put Samsung as the latest potential buyer of ailing mobile vendor Nokia, shifting focus from Microsoft, which was also rumoured to be tabling a bid for the company.

The Wall Street Journal has attempted to chase Nokia and Samsung for comment – predictably, both have responded with statements that they do not comment on rumours.

Reports of a Samsung takeover by the WSJ may hold more weight than the speculative tweets of industry insider Eldar Murtazin, although the pundit has successfully predicted acquisitions and partnerships in the past. Nokia recently moved to state that Murtazin was “getting obviously less accurate with every passing moment” but did not categorically rule out an acquisition by Microsoft.

Nokia, which is currently working on readying Windows Phone devices to release in the fourth quarter of 2011, recently laid off 7,000 staff as it tried to streamline operations.

If Samsung was to acquire the stricken manufacturer, it would position the company as the top Windows Phone provider, in addition to the success of its Android offerings.