It seems the only way is up for analysts trying to predict future sales of Apple hardware. 

UBS Investment Research analyst Maynard Um believes Apple will sell 28 million iPads in 2011, with Um warning the number could be conservative.

He says the sales boom will happen as iPad sales eat into the PC market.

"Sales of traditional notebooks appear to be feeling pressure from the iPad, causing a scramble by vendors to launch iPad-like tablets," Um said in a research note.

"We believe that a majority of this impact is occurring on the lower end of PC sales as the iPad is priced close enough to this range that it becomes attractive to consumers looking to make purchases within this segment."

Apples and oranges

It's a sales figure that compares favourably to Samsung's Galaxy Tab target, with the firm looking to ship 10 million units to retail during 2011.

However, if Um's take on the appeal of the tablet market is correct, Apple's acceleration could well be at the expense of PC manufacturers rather than directly with Galaxy Tab and the myriad of others tablets expected to be released next year.

[source: Apple Insider]