The partnership between computer maker Asustek Computer and GPS device maker Garmin is about to show its first results. The two companies announced last week that their mobile phone, called the Eee Phone, is almost ready. Also, their officials mentioned that they have a special presentation planned for next week’s Mobile World Congress, which will be taking place in Barcelona.

The mobile device was designed as a low-cost smartphone that should become available later this year. There aren’t too many details about the product at this point, as it is still considered a work in progress.

There are some reports on the Web noting that the upcoming device will use Google’s Android software, but none of the companies confirmed the news.

For the Mobile World Congress, Garmin – Asus plan to present their Nuvifone G60, which is remake of Garmin’s original Nuvifone built last year.

The presentation will also include another handset, called the M20, which runs on Windows Mobile 6.1, with a Qualcomm 7200A processor (528 MHz). It is also equipped with a 2.8 inch VGA touch-screen display (640 x 480) with an accelerometer, Wi-Fi, GPS, Garmin maps, 4 Giga Bytes or 8 GB of storage (depending on the user’s choice), a 3.0 mega pixel camera and HSDPA.

The pricing and regional availability for the two models is expected for release by the end of the second quarter and it will be interesting to see how these handsets will be welcomed on the market, considering the wide range of devices available at this point and also the ones announced for release in the  upcoming months.