Don’t get me wrong, I think that Tablet PCs are pretty cool. While their practical applications still escape me, I find them to be innovative and would own one if I could justify the cost.

Now, it looks like Microsoft is ready to address this popularity problem, or lack thereof. They are working with developers to create games that will be designed to run on the Tablet. Hopes are that this will add to its appeal. Personally, I just can’t see it.

Microsoft is readying a Tablet PC game software development kit (SDK) and a new Tablet-PC-specific game, both meant to attract new developers and users for Tablet PCs. The Redmond, Wash., software maker is co-developing both the SDK and the new game, called Arcs of Fire, in conjunction with software partner 3 Leaf Development. 3 Leaf officials did not respond to a request for comment.

Microsoft expects to release a first beta of both the new game and the game SDK in early January, confirmed Frank Gocinski, ISV and business-development manager for Microsoft’s mobile platforms division.

“There are a lot of casual game developers who don’t build games full time,” Gocinski said. “And a lot of these guys in their day jobs are enterprise customers and software developers.”