Businessweek reports that Apple may be planning to release an official development kit at next years Macworld Conference and Expo which will be held in mid-January.

Sources familiar with Apple’s plans for an SDK state;

Apple will release a software-development kit for the iPhone in early 2008, enabling programmers to create games, business-productivity tools, and countless other applications for the device.

This goes against an article by Ars Technica that stated Apple has no plans to release an SDK but is planning to release a web based SDK.