This is getting almost official: Nokia and Microsoft are bound to work together after ex-MS man Stephen Elop (now Nokia CEO) outlined the need for a new direction in a recent internal memo for company employees. Bloomberg and WSJ both agree that this partnership is most likely going to be announced tomorrow, following the Nokia investor meeting.

Why not Android? Well, for starters one of Google’s men (Vic Gundotra) recently tweeted something about “two turkeys not making an eagle”, of course referring to Nokia’s current poor status and the (possible) poor sales of Windows Phone 7. Pairing them both up won’t match the Android success, says Google…

A Nokia-Google partnership is not yet out of the question, but what Nokia is looking for is differentiation and in the Android camp that’s unlikely to happen. Also, Microsoft and the Finns have worked together before, on getting Exchange and Office doc viewing on Nokia handsets and creating the Booklet 3G netbook (that sadly flopped). We’ll be back with more info tomorrow.