Windows Phone 8 and devices running with the platform onboard are just around the corner, but that is not stopping Nokia and AT&T from trying to push the Nokia Lumia 900 into the hands on consumers. This high-end budget Windows Phone 7.5 device started life on AT&T at the sweet price of $99.99, this move saw the device taking the top spot on Amazon for several weeks until it was kicked to the curb by the HTC One X. Now the handset is on sale for $49.99, a deal that shouldn't be missed if you are a first time smartphone buyer.

The $49.99 price tag comes with a 2 year contract. Hopefully this new price drop will help boost sales of the device. This would help push Nokia out of the dire situation the company is in at the moment. Nokia only has little over $4 billion in the bank. If the company continues to lose cash on quarterly basis, then by the end of next year could be the end of the Finnish giant, which once ruled the mobile phone space with an iron fist.

The Nokia Lumia 900 is the Nokia's 3rd Windows Phone handset, and its first LTE device. The handset was first unveiled the Consumer Electronic Show 2012 to much fanfare. Too bad the sale figure was not enough push Nokia and Windows Phone to new heights. Nokia Lumia 900 has a 4.3″ display and a ClearBlack AMOLED 800×480 capacitive touchscreen. It also features a one-piece polycarbonate body and is available in black, cyan and white.

Whereas iOS and Android display icons, Windows Phone is all about the Live Tiles that automatically updates with relevant information. The People Hub is a perfect example of how Live Tiles work, and it makes the OS feels a lot more social than Android and iOS

The Windows Phone marketplace has over 100,000 apps, a far cry from the numbers iOS and Android are pushing. However, we tend to believe the apps are more quality over quantity, so the numbers shouldn't be a huge factor when purchasing the Nokia Lumia 900.

Note: This device is not upgradable to Windows Phone 8. However, Windows Phone 7.8 that brings the new start screen and some other features from Windows Phone 8, is expected to make its way to the Nokia Lumia 900 this year.

The first wave of Nokia Windows Phone 8 handsets will roll out by the end of the year. No word on what kind of specs to expect, but we are certain dual core chipsets will play a big part in the company's efforts to regain marketshare in an industry controlled by Android devices and the iPhone.