Microsoft unveiled it's new Mediaroom 2.0 at CES. This isn't the first time we've seen a "TV everywhere" type application, but because it's coming from MS, there is (I assume) lots of muscle behind it.
Meadiaroom makes use of the cloud to deliver content to multiple devices including PCs, TVs, XBox 360s and mobile phones. Microsoft will make it available to operators. For example, AT&T will be using it as part of their U-Verse service.