HP is taking one half-step into tablet computing. Following news that it had axed plans for an Android-based tablet in favor of its newly acquired WebOS, HP announced today the Photosmart eStation, a printer with a very distinct touchscreen.

So distinct, in fact, that little attention will be paid to the fairly robust printer that it sits on. The reason is that this 7-inch touchscreen detaches to become a functional tablet mobile-computing-device-thing. What’s more, is that it runs on the back of Android().

The printer serves as a base station for the tablet, and as far as all-in-one printers go, it’s well spec’d. The eStation will crank out about 30 pages per minute in black or color, while its flatbed scanner is capable of 1200 x 2400 dpi scans. Of course, the eStation is a wireless animal, with built-in 802.11b/g/n Wi-Fi, and it will soon support AirPrint from iOS 4.2 devices.

For the tablet, HP elected to use a special build of Android geared toward printing. It also partnered with Barnes & Noble to quickly amp up its e-reader capabilities. The device doesn’t carry much raw computing power, but it is capable of effectively browsing the web and other basic tasks.

 On the surface, the HP Photosmart eStation is simply an all-in-one with an added bonus, but at its core the eStation marks for HP a leery move into tablet computing. HP maintains one of the largest tech footprints, but its lack of a tablet offering is not insignificant. While this device isn’t running WebOS (which HP recently took ownership of when it acquired Palm), the company is cognisant that this holiday season will be crucial to gaining tablet marketshare.

A combo device like the Photosmart eStation is representative of an opportunistic land grab. While it does include a formidable printer and passable tablet, the real purpose for HP is to snatch a share of the tablet market in front of the launch of its WebOS Slate device — which is scheduled for release next year.

Each unit sold will serve to accelerate the adoption of tablet-like devices and, more importantly, amplify HP brand cache in the tablet space — an important factor to consider when its WebOS Slate hits shelves. At its $399 price point, the cost of entry is just low enough that the eStation could very well find itself popular among those who are just curious enough about the whole tablet/e-reader thing, but not sold on Apple’s iPad.