Microsoft CEO Steve Ballmer has already stated that it isn’t going to build a mobile phone. But that hasn’t stopped him from talking up the integration of Zune software into a range of additional gadgets.

In an interview with CIO magazine, Ballmer said: “Zune software will also be ported to and be more important not just with the hardware but on the PC, on Windows Mobile devices, etc.”

Given Ballmer’s earlier comments, it’s unlikely that he’s hinting at Microsoft making a mobile phone. Although there’s nothing stopping the software behemoth from doing so, it could simply say: “We changed our minds.”

What Ballmer’s latest Zune comments do indicate is that Microsoft is looking to strengthen its Windows Mobile offering by merging it with the firm’s established Zune software. This may be a reaction to the recent release of the Android-based G1.

But exactly what Microsoft’s Zune software plans for both PCs and Windows Mobile based devices are, only time will tell.