They’ll be hoping that it doesn’t turn out to be a Flush, but the companies behind the upcoming Nokia Lumia 900 (aka Nokia Ace) are pushing the new smartphone in a major advertising campaign – reportedly spending in the region of $100 million ahead of its State-side launch in March.

It’s expected that Microsoft and Nokia, joint partners in the new Windows Phone initiative, will preview at least one device from  new range of Lumia phones at CES in Las Vegas next week. The specs are looking quite impressive too, with the Lumia 900 boasting a 1.4 GHz processor, a 4.3-inch WVGA screen as well as an 8 megapixel camera. If the initial signs are anything to go on, this piece of hardware will be one of the stars of the CES show – a good omen for the next stage of the campaign.

Microsoft has signalled its intent to push the Lumia 900 as a “hero” device with major US network AT&T, who are to heavily push the phone above all others in its advertising and retail outlets. A large-scale TV and press campaign will also launch for the Nokia Ace as part of an aggressive drive to rekindle the fortunes of both Nokia and Windows Phone.

Such a deal with AT&T, a major company whose support could be the difference between life and death for any new range of phones, is bound to have made up the bulk of the big-money investment; it remains to be seen whether the marketing spend will have the desired effect.