Microsoft is working on its own SIM card for smartphones running Windows 10. The SIM card is the lynch pin to an app that allows users to connect to mobile networks without a contract and requires a Microsoft SIM card. So far the app is in the testing phase but can be seen on the Windows Store as pointed out by The Verge.
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Since the Cellular Data app requires the Microsoft SIM card, the only details on the app and how the card will work are that it keeps track of data use, it will let users use Wi-Fi anywhere and— of course—there will be in-app purchases.
Microsoft has been looking at various methods to both get Windows 10 in the hands of tons of users and get a strong foothold in a mobile market dominated by Apple and Google with their iOS and Android driven devices. By making it easier to access Wi-Fi without needing binding contracts and on devices using an OS that has been viewed somewhat favorably, the Microsoft SIM card could be something that works for the company when released.
