When Amazon.com Inc. introduces a larger Kindle Fire tablet later this year and if Apple Inc. introduces a smaller iPad, the two tech giants will be directly competing in two tablet markets: one pushing the 7- to 8-inch screen and the other the 10-inch screen.

Forbes speculates that Amazon (NASDAQ: AMZN) is entering the 10-inch tablet market to take advantage of better screen graphics offered by the larger format and that Apple might move into the smaller-tablet market to sell a pricier model than Amazon's.

The Forbes piece tries to use what it calls the tablet "convergence" to analyze the companies' stock price and potential. The piece is fairly superficial, but it does seem to lean a bit in Amazon's favor, pointing out that a smaller tablet does not fit cleanly with Apple's strategy and citing Amazon's tactic of using the Kindle to sell content:

While we do believe that the existing Kindle Fire is not an “iPad killer,” Amazon does employ a very different take on the tablet market. Unlike Apple, Amazon does not rely on hardware margins to turn a profit, instead it relies on e-content and e-commerce revenue that a Kindle Fire user would generate over its lifetime.

The piece ends by estimating Amazon's stock price will rise to $205, up roughly 12 percent from its current price.