Check out this Forbes article!
http://blogs.forbes.com/elizabethwoyke/2011/03/03/apple-seeking-bigger-slice-of-accessory-market-with-ipad-smart-cover/
http://blogs.forbes.com/elizabethwoyke/2011/03/03/apple-seeking-bigger-slice-of-accessory-market-with-ipad-smart-cover/