Microsoft CEO Steve Ballmer is set to reveal his own rival to the Apple Tablet, according to The New York Times Bits Blog. We first learned about a Microsoft tablet device in September. We believe tomorrow’s announcement will be about the same device, currently called the Courier.

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According to leaked details at that time, the Microsoft Courier is a tablet built like a notebook, with a two-screen setup and a stylus, made for saving and sharing content and “clippings” from the web. It also supposedly acts as an e-reader. The NYT piece reveals that its manufacturer will be none other than computing giant HP.

While we don’t have any more details, we do think that it makes sense for Ballmer to reveal a new device at the world’s largest gadget trade show. We’re almost certain that Apple‘s coming out with a tablet at the end of the month, and this is a strong way to counter that problem. We’ll be at Ballmer’s keynote, covering whatever may come from Microsoft and HP live tomorrow.