• ARM-based tablet users won’t be able to deactivate secure booting and (therefore) install another operating system.
• Ctrl + Alt + Del for tablets without physical keyboards will be supplanted by Windows Key + Power.
• There’s a mandatory five points of touch — which we already knew thanks to our hands on with Synaptics at CES.
• If your gear has NFC, physical “touch marks” will be visible on the hardware so people know where to plonk their devices.
• All tablets must have Power, Rotation Lock, Windows Key, Volume Up and Volume Down buttons.
• After all operating system updates, there must be 10GB free space.
• All machines must run UFEI Firmware.
  All hardware must include one USB 2.0 port, a magnetometer, speakers, Bluetooth 4.0, WLAN, gyroscope and accelerometer.
• Any camera must have a minimum resolution of 720p.
• The minimum display for any tablet is 1366 x 768.
• You’ll be able to update your graphics drivers without rebooting.
• Source: http://www.engadget.com/2012/01/17/microsofts-windows-8-hardware-requirements/#continued

If you want more detailed information take a look at Windows 8 Hardware Certification Requirements

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